Commission

This overview highlights the European Commission’s (i) confirmation that Cyprus’ income inclusion rule is qualified, (ii) closing of infringement procedures against Belgium for its incorrect transposition of the controlled foreign company provisions of the EU Anti-Tax Avoidance Directive (2016/1164) and against Romania regarding full transposition of DAC9 (2025/872), (iii) opening of an infringement procedure against Poland regarding transposition of the DAC7 (2021/514) reporting rules for foreign digital platform operators and against Germany over the discriminatory conditions of the investment deduction allowance for small and medium-sized enterprises investing abroad, (iv) call to Spain to change the taxation of non-resident taxpayers regarding tax reductions for income from letting dwellings and (v) approval of the Slovak scheme to support cleantech manufacturing capacity.