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European Taxation
Article . 2024 . Peer-reviewed
Data sources: Crossref
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Commission

Authors: A. Xygka;

Commission

Abstract

This overview highlights the Commission’s closing of the infringement procedures against (i) Hungary with respect to transposition of the EU Anti-Tax Avoidance Directive (2016/1164), (ii) Spain with respect to improper implementation of the EU Tax Dispute Resolution Mechanisms Directive (2017/1852), and (iii) Greece regarding the transposition of DAC7 (2021/514) into national law; as well as (iv) the opening of an infringement procedure against four Member States for failure to exchange information under DAC7 (2021/514); the sending of reasoned opinions to (v) six Member States for failure to transpose the EU Public Country-by-Country Reporting Directive (2013/34), (vi) six Member States regarding the transposition of the EU Minimum Taxation Directive (2022/2523), (vii) Spain to change the taxation of non-resident taxpayer capital gains paid in instalments, (viii) Sweden to amend its rules on preliminary income taxation of foreign contractors; (ix) the referral of Spain to the ECJ for restrictive conditions of tax deferrals under the EU Merger Directive (2009/133); (x) the opening of a call for applications for members of the revamped platform for tax good governance; and (xi) the presentation of the 2024 European Semester Spring Package.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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