Taxation News – 4th Issue (October 2014)-European Commission Memo – September Infringements Package: Main Decisions
Rokas Taxation Newsflash for October 2014
Greece
European Commission Memo – September Infringements Package: Main Decisions
In its monthly package of infringement decisions, the European Commission is pursuing legal action
against Member States for failing to comply properly with their obligations under EU law. These decisions
covering many sectors aim to ensure proper application of EU law for the benefit of citizens and
businesses.
The Commission has taken 147 decisions, including 39 reasoned opinions and 4 referrals to the
European Union’s Court of Justice.
Specifically, Commission has issued 2 reasoned opinions for Greece regarding Tax Law issues.
Commission asks GREECE to amend legislation on duty free service stations on land borders
The European Commission has formally requested Greece to modify its legislation which allows service
stations at its land borders with Kipi (Turkey), Kakkayia (Albania) and Evzoni (FYROM) to sell fuel without
excise duties. The Commission believes that when a vehicle is tanked, the fuel should be considered as
having been sold for consumption, and therefore cannot remain under a duty suspension regime. Excise
duties should therefore be charged on the sale of that fuel, in line with the European Directive on Excise
Duties. The request is in the form of a Reasoned Opinion. In the absence of the necessary measures to
comply within two months, the Commission may refer Greece to the EU’s Court of Justice. (Ref.:
2013/2038)
Commission asks GREECE to stop discriminatory taxation for ships flying foreign flags
The European Commission has officially asked Greece to amend its discriminatory taxation rules for
foreign-flagged ships. Under Greek tax rules, Greek-flagged ships and certain vessels managed from
Greece are exempt from income tax and instead subject to the simplified and lower special tonnage tax
for maritime activities. Foreign-flagged ships, on the other hand, are subject to the less favourable income
tax regime. Additionally, Greek legislation allows an income tax exemption for dividends from entities
using Greek-flagged ships, but not for dividend from companies using foreign-flagged ships.
The Commission considers that such rules are contrary to EU rules on the freedom of establishment, the
freedom to provide services and the free movement of capital. The Commission’s request takes the form
of a reasoned opinion. If Greece fails to comply within two months, the Commission may refer the matter
to the European Court of Justice. (Ref.: 2012/4155)
Tax Treatment of Benefits in Kind Under Article 13 of Law 4172/2013
Poland
New Rules on Income Taxation Generated by the Controlled Foreign Companies
Romania
Law Amending the Fiscal Code
Serbia
Serbian Tax Law: Important Changes on Tax Returns, Tax Payments and Tax Audit Procedures for both Taxpayers and Tax Authority
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