Spain – reforms involving mutual assistance with other EU states
EU direct tax group newsflashes ()
Royal Decree-Law 20/2011 made Council Directive 2010/24/EU of March 16 effective from January 1, 2012. The Directive aims to establish a common framework of assistance between European Union (EU) states in the recovery of their mutual claims and credit within the EU in relation to certain taxes. The Directive changed certain articles of the Spanish Law 58/2003, of December 17, General Taxation Act (hereinafter referred to as LGT) and put key reforms. This edition of EUDTG outlines those reforms.
Explore recent editions of EU direct tax group newsflashes
October 2012
September 2012
- Belgium: AG opinion in the case regarding Notional Interest Deduction regime (Argenta Spaarbank NV C-350/11)
- Luxembourg - ECJ decision of 6 September 2012 (C – 380/11) - Reserve for the reduction of Net Wealth Tax charge
- Portugal – ECJ judgment on exit taxation (Case C-38/10)
- ECJ decides in Philips Electronics case (UK consortium group relief)
August 2012
Contacts
- Frank Engelen
- EU tax harmonisation initiative leader
- Tel: +31 (0)88 792 42 50
- Bob van der Made
- EUDTG Secretariat
- Tel: +31 (0)88 792 36 96
