Brussels, 19 November 2015 (date of reasoned opinion)
Infringement case 20134086
Taxation: Commission asks SPAIN to end discriminatory tax treatment of foreign non-profit entities and of their contributors
The European Commission asked Spain today to amend its rules on the taxation of certain income obtained by foreign non-profit entities and of certain contributions to such entities. Currently, Spanish non-profit entities can benefit from certain tax exemptions. Taxpayers, who contribute financially to those entities, also have access to several tax incentives in respect of their contributions. However, the same rules do not apply to foreign non-profit entities that derive comparable income from Spain, but which are established in another EU/European Economic Area state without a branch in Spain. These entities cannot benefit from such tax exemptions and their financial contributors from Spain are also denied access to similar tax incentives. The Commission considers this to be discriminatory and a restriction of the free movement of capital as interpreted by the Court of Justice (cases “Centro di Musicologia Walter Stauffer” C-386/04 and Persche – C-318/07). A Spanish individual making a financial gift to a comparable foundation established in another Member State should be allowed to deduct the same amount from his tax base as if the same gift had been made to a Spanish foundation. A foreign foundation deriving income, e.g. rent, from Spain should be exempt from taxation on that income, in the same way that a Spanish foundation would be. The Commission has, therefore, asked Spain to amend its rules to bring them into line with EU law. The request takes the form of a reasoned opinion. In the absence of a satisfactory response within two months, the Commission may refer Spain to the Court of Justice of the EU.
Is het mogelijk om de bewoording van “the reasoned opinion” op genoemde datum 19 november 2015 mee te delen danwel de vindplaats daarvan bekend te maken?
Gaarne uw antwoord en bij voorbaat dank.
Henk Komdeur.
Neen, die is niet gepubliceerd.
En hier informatie over een lopende andere ingebrekestelling betrekking hebbende op belastingen in Spanje:
EC active infringement case , Case no 20144330
• 19/11/2015 Formal notice Art. 258 TFEU Espagne – certains traits de l’obligation de déclaration informative sur avoirs sis à l’etranger (Modelo 720)
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A reasoned opinion,February 2017
Taxation: Commission calls on SPAIN to ensure that its rules on foreign-held assets are proportionate The European Commission sent a reasoned opinion to Spain today requesting to change its rules on assets held in other EU or the European Economic Area (EEA) Member States (“Modelo 720”). While the Commission takes the view that Spain has the right to require taxpayers to provide its authorities with information on certain assets held abroad, the fines charged for failure to comply are disproportionate. As fines are much higher than penalties applied in a purely national situation, the rules may deter businesses and private individuals from investing or moving across borders in the single market. Such provisions are consequently discriminatory and in conflict with the fundamental freedoms in the EU. In the absence of a satisfactory response within two months, the Commission may refer the Spanish authorities to the Court of Justice of the EU.
MEMO/17/234
Nationale sanctiestelsels worden door het EHvJ soms strijdig geacht met het evenredigheidsvereiste, dat een basisrecht is in de EU.
Dat komt het meest voor indien:
a) vaste bedragen van boetes gehanteerd worden ongeacht de aard en omvang van de overtreding
b) de sanctie/boete onevenredig hoog is t.o.v. een op te leggen belasting of heffing
c) onvoldoende rekening wordt gehouden met de omstandigheden van het geval.
Zie voor een recente bespreking deze CONCLUSIE VAN ADVOCAAT-GENERAAL M. BOBEK van 26 juni 2018(1)
Zaak C 384/17
Dooel Uvoz-Izvoz Skopje Link Logistik N&N
tegen
Budapest Rendőrfőkapitánya
[verzoek van de Szombathelyi Közigazgatási és Munkaügyi Bíróság (bestuurs- en arbeidsrechter Szombathely, Hongarije) om een prejudiciële beslissing]
„Prejudiciële verwijzing – Vervoer over de weg – In rekening brengen van het gebruik van bepaalde infrastructuurvoorzieningen aan zware vrachtvoertuigen –Richtlijn 1999/62/EG – Artikel 9 bis – Vereiste van evenredigheid van sancties – Conforme uitlegging – Rechtstreekse werking – Gevolgen voor nationale rechters en bestuurlijke autoriteiten – Bevoegdheid om een mildere sanctie op te leggen in afwachting van wetgevende maatregelen”
Zie over het evenredigheidsvereiste in me er algemene zin vooral de punten 29 t/m 44 in deze Conclusie
http://curia.europa.eu/juris/document/document.jsf?text=Urban&docid=203357&pageIndex=0&doclang=nl&mode=req&dir=&occ=first&part=1&cid=779633#ctx1