Greece, Portugal, Spain and the United Kingdom have come under the scrutiny of the EU Commission and face infringement proceedings on tax related matters.

Greece is required to amend what the Commission views as discriminatory tax legislation for milk, milk products and meat from other Member States.

Portugal must amend its tax rules for non-resident companies owned by Portuguese residents.

Spain has been told to amend the tax treatment of foreign dividends, which according to the Commission, is more onerous compared to that of dividends distributed by companies resident in Spain.

The United Kingdom must amend its legislation to ensure that final customers can get their VAT back in any refund from manufacturers for goods that have reduced in price and were bought through a third party (for example shampoo in a supermarket).

The Commission has issued reasoned opinions to all four Member States and may take action through the ECJ if the member states do not provide a satisfactory response.