Brussels, 16/10/2008 (Agence Europe) - The European Commission decided, on Thursday 16 October, to pursue a series of infringement procedures in the area of direct and indirect taxation: - the Commission has decided to refer Italy to the European Court of Justice regarding its tax legislation (excise duties) which discriminates against regenerated lubricating oil from other member states; - a reasoned opinion has been sent to Spain formally requesting it to change its tax provisions which impose an exit tax on individuals who cease to be tax resident in Spain, something that is incompatible with the free movement of persons; - a further reasoned opinion will be sent to Madrid requesting it to change its tax provisions according to which non-residents are taxed on the gross amount of their income, whereas residents are only taxed on their net income, considered by the Commission to be incompatible with the EC Treaty, which guarantees the free movement of persons and workers, the freedom to provide services and the free movement of capital; - a reasoned opinion is also to be sent to Estonia requesting it to amend its rules that provide for higher taxation of pensions paid to non-residents than of those paid to resident taxpayers. (O.L./transl.rt)