From TAXUD NEWSLETTER 26/9/2013: “The European Commission published a MEMO and two press releases on 26 September concerning infringement procedures in the field of taxation against three EU Member States.
For each case, the Member State(s) involved and the policy area are briefly mentioned below. See also TAXUD website.
- Belgium, discriminatory inheritance tax provisions (IP/13/871);
- Belgium, taxation of foreign collective investment undertakings (MEMO/13/820);
- Belgium, discriminatory tax provisions on certain donations (MEMO/13/820);
- Poland, reduced VAT rate for medical and fire protection goods (IP/13/870);
- Romania, VAT refund practice (MEMO/13/820);
- Romania, tax rules on non-residents’ employment income (MEMO/13/820)”.