Commissie maant Tsjechië, Griekenland, Italië, Ierland en Luxemburg tot invoering fiscale EU-richtlijnen (en)
The European Commission has decided to send formal requests to Greece, Italy and Luxembourg to adopt and notify the measures required for the implementation of Directive 2003/123/EC, amending the Parent Subsidiary Directive 90/435/EEC. At the same time, the Commission has sent a formal request to Greece to adopt and notify the measures required for the implementation of Directive 2004/76/EC amending the Interest & Royalties Directive 2003/49/EC. The Commission has also sent formal requests to the Czech Republic, Greece, Ireland, Italy and Luxembourg to adopt and notify the measures for the implementation of Council Directive 2004/56/EC amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States. These requests are in the form of a reasoned opinion, the second stage of infringement proceedings provided for in the EC Treaty (Article 226). The Commission may initiate proceedings before the European Court of Justice if the Member States fail to notify the requested measures within two months of receiving the reasoned opinion.
;Directive 2003/123/EC is designed to broaden the scope and improve the operation of Council Directive 90/435/EEC that exempts from withholding tax dividends paid by a subsidiary located in one Member State to its parent company located in another Member State. It updates the list of companies covered by the 1990 Directive; it relaxes the condition for exempting dividends from withholding tax by reducing the participation threshold that establishes a parent/subsidiary relationship; and it eliminates double taxation for subsidiaries of subsidiary companies. Member States should have adopted their implementing measures by 1 January 2005 and notified these to the Commission.
;Directive 2004/76/EC amends Directive 2003/49/EC that exempts from withholding taxes interest and royalty payments made between associated companies of different Member States. The 2004 Directive allows some of the new Member States not to apply some or all of the provisions of the 2003 Directive for a transitional period following the date of their accession. Member States should have adopted their implementing measures by 1 May 2004 and notified these to the Commission.
;Directive 2004/56/EC is designed to speed up the flow of information between the tax authorities of Member States. The Directive which relates to direct taxation (income tax, company tax and capital gains tax), together with Insurance Premium Tax, enables Member States to co-ordinate their investigative action against cross-border tax fraud and to carry out more procedures on behalf of each other. The Directive updates and rectifies weaknesses in Directive 77/799/EEC. Modern technology and increased cross-border activity have made it more important than ever for information exchange and co-operation between tax administrations to be improved. Member States should have adopted their implementing measures by 1 January 2005 and notified these to the Commission.
;For more information on the Directives see:
;http://europa.eu.int/comm/taxation_customs/taxation/company_tax/gen_overview/index_en.htm
;and
; ;The latest general information on infringement measures against Member States can be found at:
;http://europa.eu.int/comm/secretariat_general/sgb/droit_com/index_en.htm