Brussels, 20/12/2004 (Agence Europe) - The Commission has decided to refer to the Court of Justice for four procedures for offences under European fiscal legislation. In three other cases, it is formally demanding that several member states amend their legislation.
The offences concern: 1) certain VAT regulations in Austria and Finland; 2) Sicilian environmental fees, which contravene the Common Customs Tariff; 3) excessive delays in VAT repayments to taxable persons not established in Luxembourg; 4) Italy's failure to communicate the national measures to transpose the directives 2002/94/CE (recovery of fiscal claims) and 2003/96/CE (taxation of energy and electricity). The Commission is formally demanding: 1) that Sweden modify its legislation on pensions taxation; 2) that Finland modify its regulations on the fiscal regulations applicable to employment revenue for non-residents; 3) that Greece, Spain, France and Poland rectify the application of their regulations on VAT. EUROPE will come back to this.