Commission

Journal
Valério, C.
European Union
European Taxation 2022 (Volume 62), No. 12
PriceUSD 45

This overview highlights the Commission’s (i) opening of the feedback period and policy options for BEFIT proposal; (ii) call for Germany to bring its rules on calculating allowances for cross-border workers in line with EU Law; (iii) referral of Malta to the ECJ over its investor citizenship scheme; (iv) closing of infringement procedures against Czech Republic, Cyprus and Spain regarding their tax dispute resolution mechanism, ATAD and ATAD 2; (v) closing of infringement procedure against Spain following the lifting of disproportionate sanctions for failure by taxpayers to report assets held abroad; (vi) request to Belgium and Luxembourg to transpose EU Excise Framework Directive; (vii) closing of infringement procedure against Poland regarding exemption from excise duty for gas and coal products; (viii) approval of Italian scheme to support haulage operators using liquefied natural gas as fuel in the context of Russia’s invasion of Ukraine; and (ix) approval of Irish scheme to support development of cultural digital games.