Commission Refers Spain to EU Court Over Discriminatory Rules On Fiscal Representatives

10 December 2010

The European Commission has today decided to refer Spain to the EU’s Court of Justice over its tax provisions on the appointment of fiscal representatives. The Commission considers that these rules, which require certain non-resident taxpayers to appoint a fiscal representative in Spain, result in discriminatory treatment.

Under Spanish law, a number of categories of taxpayers are obliged to appoint a resident tax representative in Spain. These are: foreign pension funds located in another Member State but providing pension schemes in Spain; insurance companies from other Member States operating in Spain; non-resident companies operating in Spain through a permanent establishment; and non-residents who are subject to inheritance and gift tax in Spain.

The Commission considers that the Spanish requirement is discriminatory and that it restricts the freedom to provide services as laid down in Article 56 of the TFUE.
 

For the press releases issued on infringement proceedings in the area of taxation or customs see:
http://ec.europa.eu/taxation_customs/common/infringements/infringement_cases/index_en.htm
 

For the most up-to-date general information on the infringement proceedings initiated against Member States, see:
http://ec.europa.eu/community_law/index_en.htm

For further information please contact José Blasi: jblasi@mmmm.es