Commission

This overview highlights the Commission’s: (i) launch of the startup and scaleup strategy for global technology driven companies inclusive of tax-related actions; (ii) opening of infringement procedure against Spain regarding the taxation of non-resident taxpayer dwellings used as habitual residences; closing of infringement procedure against Germany with respect to its domestic tax consolidation regime; and closing of infringement procedure against Cyprus regarding the transposition of DAC7 into national law; and (iii) decision that the Finnish soft drinks tax is not State aid and approval of the Irish tax credit to support production of unscripted audiovisual programmes under the State aid rules.