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 13487/17).
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 communicate the text of these measures to the Commission. These measures apply to tax years starting on or after 31 December 2023. To date, almost all EU Member States have fulfilled these obligations. However, Spain, Cyprus, Poland and Portugal have still not notified national enforcement measures. The Commission recognises that the authorities are making considerable efforts to finalise their national legislation implementing Pillar 2. The Commission sent reasoned opinions to Spain, Cyprus, Poland and Portugal in May 2024. (Original version in French by Anne Damiani)