EU Takes Action Against France and Spain Over VAT and Tax Directive Compliance Issues

• The European Commission took infringement actions against France and Spain for non-compliance with EU tax directives.
• France received a formal notice for incorrectly implementing the parent-subsidiary directive by restricting withholding tax exemptions.
• Spain was referred to the Court of Justice for failing to implement and communicate national measures for two VAT directives (2020/285 and 2022/542) by the deadline.
• These actions are part of the Commission’s ongoing monitoring of member states’ compliance with EU tax laws.

Source: globalvatcompliance.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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