The EU Commission is adopting a package of infringement decisions arising from lack of communication by Member States of measures taken to transpose EU directives into national law. The Commission is sending letters of formal notice to those Member States who then have two months to reply.
The relevant directives are:
- Tackling tax evasion – new rules for administrative cooperation between tax authorities in the context of use of digital platforms by taxpayers;
- Consumer protection – protecting the collective interests of consumers though the mechanism of representative actions; and
- EU plant legislation – conditions for examination of certain varieties of agricultural plants and vegetables.
Related content from Claritax Books
In Cryptocurrency and Other Digital Assets – Tax Law and Practice, by Andy Wood, the author explores how established principles of UK taxation (e.g. trading or investment, the nature of income, the location of assets, tax reliefs) are properly applied to the fast-moving crypto world.