TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Infringement Procedures brought against Nine EU Countries

The European Commission has published six press releases concerning infringement procedures in the field of taxation against nine EU Member States. The countries concerned are; France; Hungary; Portugal; Greece; Germany; Belgium; Denmark; Sweden; and the Netherlands.

The area of taxation concerned is as follows:

  • France – electricity taxation
  • France, Hungary and Portugal – VAT legislation
  • Greece – refund of unduly paid VAT and other taxes
  • Germany – anti-abuse provision on withholding tax relief
  • Belgium, Denmark, the Netherlands and Sweden – exit tax for companies
  • Belgium, France, Greece, the Netherlands and Portugal – discriminatory rules in direct taxation

The press releases concerning the above infringement procedures are available at http://ec.europa.eu/taxation_customs/index_en.htm