- The Commission decided to refer Portugal to the CJEU for not fully transposing two EU directives into national law.
- The directives involve excise duty arrangements and harmonization of excise duties on alcohol.
- Portugal’s transposition gap affects cross-border trade of alcohol by small wine producers and alcohol not for human consumption.
- All member states were required to implement these directives by 31 December 2021.
- Portugal has not yet notified the Commission of the necessary national measures.
- The Commission views Portugal’s efforts as insufficient.
Source: taxathand.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.
Latest Posts in "Portugal"
- GC VAT Case T-324/25 (Novo Banco) – Order – Proceedings stayed until resolution of similar case C-521/24
- New VAT Rules in Portugal: Challenges for Self-Employed Newcomers
- Portuguese Tax Authority Clarifies VAT Exemption for Tips in Hospitality Sector
- eInvoicing in Portugal
- EU Member States Collect €33 Billion in E-commerce VAT Revenue in 2024