11/03/2026 (Agence Europe) – On Wednesday 11 March, the European Commission decided to refer Spain to the Court of Justice of the European Union for failing to transpose two directives relating to value added tax (VAT) into national law. These directives, adopted in 2020 (see EUROPE B12366A3), introduce changes to the VAT rules applicable to small businesses (SMEs) and aim to create a modern, simplified system. Several mandatory provisions must be transposed by the Member States,...