quinta-feira, abril 10, 2008

European Commission challenges Spain on anti-abuse rules

"The European Commission has told Spain it must change its discriminatory anti-abuse rules in the corporate tax area.
Spain is one of eight member states that the Commission has targeted in 16 infringement procedures. The country has two months to explain why dividends distributed by companies located in some member states are not exempt from tax while dividends distributed from companies located in Spain or in other member states are tax exempt.
The Commission regards this difference in treatment as a restriction on the free movement of capital.
"The infringement at stake reveals that there is need for better coordination of national anti-abuse tax rules," said EU taxation and customs commissioner Laszlo Kovacs. "I invite all member states (and not only Spain) to explore the scope for constructive and coordinated responses which would strike a proper balance between the protection of national tax bases and the need to observe the freedom of the treaties.""

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