Brussels, 28/02/2008 (Agence Europe) - On Thursday 28 February, the European Commission decided to initiate and continue infringement proceedings under Community law in the following areas:
Taxation: Controlled Foreign Company legislation (Spain, reasoned opinion); - legislation concerning tax rules applicable to investments held in financial institutions established outside the country (Portugal - reasoned opinion); - treatment of requests for the refund of unduly paid taxes (Greece - reasoned opinion after Court Ruling C-62/93); - income tax relief for the cost of nurseries and tax law lead to higher taxation for foreign artists and sportsmen (Belgium - reasoned opinion); - national provisions which do not comply with EU legislation on the movement and holding of goods subject to excise duties (Portugal - referral to Court of Justice); - VAT Directive 2006/112/EC (Poland - reasoned opinion); - taxation of outbound dividends and interest (Lithuania and Latvia - reasoned opinions); - application of the special VAT “margin” scheme for travel agents (Poland, the Netherlands, France, Italy, Finland, Greece and the Czech Republic - reasoned opinions).
Internal market: Directive 2003/41/EC on the activities and supervision of institutions for occupational retirement provision (IORP Directive) (Czech Republic and Latvia - referral to the Court); national restrictions on the establishment of service stations (Italy - referral to the Court); - restrictions on the establishment of inspection centres for motor vehicles (Portugal - referral to the Court); - obstacles to the free movement of gambling services (Greece and the Netherlands - reasoned opinions); - reimbursement of the cost of hospital care required during a temporary stay in another member state (Spain - referral to the Court); - vocational qualifications of snowboard monitors (France - referral to the Court); - provisions of the public procurement code relating to the definition contracts procedure (France - referral to the Court).
Energy: Directive 2005/32/EC on the eco-design (Czech Republic, Finland, Greece, Portugal and Luxembourg - reasoned opinions); - 2002 Directive on energy efficiency of buildings (Belgium and United Kingdom -referral to the Court).
Transport: Directive 2005/65/EC on improving port safety (Germany and Poland - reasoned opinions). (L.C.)