Commission

This overview highlights the Commission’s closing of the infringement procedures against (i) Hungary with respect to transposition of the EU Anti-Tax Avoidance Directive (2016/1164), (ii) Spain with respect to improper implementation of the EU Tax Dispute Resolution Mechanisms Directive (2017/1852), and (iii) Greece regarding the transposition of DAC7 (2021/514) into national law; as well as (iv) the opening of an infringement procedure against four Member States for failure to exchange information under DAC7 (2021/514); the sending of reasoned opinions to (v) six Member States for failure to transpose the EU Public Country-by-Country Reporting Directive (2013/34), (vi) six Member States regarding the transposition of the EU Minimum Taxation Directive (2022/2523), (vii) Spain to change the taxation of non-resident taxpayer capital gains paid in instalments, (viii) Sweden to amend its rules on preliminary income taxation of foreign contractors; (ix) the referral of Spain to the ECJ for restrictive conditions of tax deferrals under the EU Merger Directive (2009/133); (x) the opening of a call for applications for members of the revamped platform for tax good governance; and (xi) the presentation of the 2024 European Semester Spring Package.