Commission

This overview highlights: (i) the Commission’s referrals of Cyprus, Poland, Portugal and Spain to the CJEU for their failure to notify their measures transposing the Minimum Taxation Directive (2022/2523); (ii) a letter of formal notice sent to Malta over its failure to provide effective assistance to recover claims from other Member States; (iii) a reasoned opinion sent to Germany regarding its tax rules on voluntary pension savings contracts concluded after 1 January 2010; (iv) a letter of formal notice sent to Hungary over its retail tax to comply with the right of establishment; (v) the closing of infringement procedures against (a) Germany regarding its rules on taxation of dividends and interest payments to charities, (b) Hungary and Germany for its failure to exchange information under DAC7 and (c) Malta for its failure to notify its measures transposing the Minimum Taxation Directive (2022/2523).