Infringement Proceedings
The European Commission has commenced infringement proceedings against Ireland in two areas.
VAT
The European Commission has decided to refer Ireland to the European Court of Justice on its treatment of public bodies as non taxable persons for VAT purposes. The Commission has also commenced infringement proceedings against Spain and Finland.
Excise
The European Commission has decided to send Ireland a reasoned opinion – the second stage in the infringement procedure provided for in Article 226 of the EC Treaty – because of the fixing of minimum and maximum retail prices for cigarettes.