Brussels expedites Spain for breaching the new rule on the resolution of EU tax disputes

BRUSSELS, 26 Ene. (EUROPE PRESS) -

The European Commission has informed this Thursday of the opening of a disciplinary file against Spain for "not applying properly" the new mechanism for resolving cross-border tax disputes designed by the European Union.

The infringement procedure begins with the sending of a letter of formal notice to Spain, which now has a period of two months to address and resolve the deficiencies detected by Brussels.

If after that period the community services conclude that the problem persists, they may take the next step in the file, which involves sending a reasoned opinion, the last phase of dialogue between the Member State and the Community Executive before it considers raising the case. before the Court of Justice of the EU.

As the European Commission has pointed out in a statement, the mechanism guarantees a faster and more efficient resolution of tax disputes between Member States, which will offer greater tax security to companies and individuals subject to double taxation.

In its evaluation of the Spanish transposition of the Directive, Brussels considers that the national transposition legislation does not contemplate a series of key characteristics of the new regulations.