On Thursday 3 October, the European Commission decided to take Spain, Cyprus, Poland and Portugal to the Court of Justice of the European Union for failing to notify measures for the transposition into national law of the directive implementing Pillar 2 of the international tax reform on the minimum taxation of companies (see EUROPE B13487A17).
All EU Member States were asked to bring into force the laws necessary to comply with this directive by 31 December 2023 and to immediately...