July infringements package: key decisions

  • The Commission has sent a reasoned opinion to Belgium because of its failure to pay customs duties into the EU budget
  • The Commission has referred Germany to the CJEU for not applying the EU VAT scheme for farmers correctly
  • The Commission is taking further steps to end illegal tax breaks in the yacht industries of Italy and Cyprus
  • The Commission has sent a reasoned opinion to Spain for obliging non-resident taxpayers to appoint, in certain cases, a tax representative domiciled in Spain
  • The Commission has decided to send a letter of formal notice to Poland for exempting various cash processing services from VAT, for example escorting of cash, preparing cash supplies for cash machines, storage of cash and extraction of excess cash. EU rules do not allow VAT exemption for these services