Isaac Ibáñez García: El procedimiento de infracción del Derecho de la Unión Europea (artículo científico)

Publicamos en el post de hoy una valiosa contribución de don Isaac Ibáñez García, Abogado sobre “El procedimiento de infracción del Derecho de la Unión Europea”.

Muchas gracias, querido Isaac por esta interesante aportación.

Pedro Herrera

TAXUD-NEWS: Decisions on infringement procedures concerning five EU countries

According to TAXUD-NEWS “the European Commission published two press releases and a MEMO on 25 September about infringement procedures in the field of taxation concerning five EU Member States. Continue reading

Vienna: Recent and Pending Cases at the ECJ in Direct Taxation

I am pleased to share the information on this conference organized by the WU Wien:

“Dear Colleagues,

The preparations for our conference “Recent and Pending Cases at the ECJ in Direct Taxation” which will be held in Vienna from November 21 to 23, 2013 and which will be organized by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business) with friendly support of PwC, are proceeding well. Continue reading

TAXUD: Decisions concerning infringement procedures against three EU countrie

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)”.