The European Commission has issued a reasoned opinion to both Germany and France in recent weeks. Germany has been asked to change its VAT legislation, France, to amend the refund procedures for tax deducted on dividends. Greece also received a request to amend its excise duty rates.

The Commission has requested that Germany amend its VAT legislation regarding the application of the special scheme for travel agents. The scheme allows the travel agent to set a price margin, being the difference between the actual cost to the agent and the total VAT exclusive amount to be paid by the customer, as the taxable amount for VAT. Under German VAT legislation the scheme is only applicable to travel services provided to private end users. A CJEU judgment against Spain in 2013 in relation to the same scheme found that such scheme is applicable to all customers, not only private end users. A reasoned opinion has been issued to Germany by the Commission in this regard.

France has been requested by the Commission to comply with procedural rules when refunding tax ducted at source (which was not due) on dividends to non-residents. Current rules in France require non-resident taxpayers, who have invested in companies established in France, to provide evidence of payment of the amount deducted from dividends when they apply for reimbursement of the part not due. In the case of a grievance, non-residents are given less time to apply when compared to French resident taxpayers. The Commission is of the view that these provisions create procedures that are contrary to the principles of equivalence and effectiveness and that the procedural provisions of the Member State must not make it very difficult to repay tax imposed contrary to European law. France has been requested, in the form of a reasoned opinion, to amend such rules accordingly.