The European Commission has published the key decisions of its December 2021 infringements package. With respect to taxation, this includes a letter of formal notice sent to Spain regarding taxation of non-resident capital gains, as well reasoned opinions sent to Belgium Cyprus, Germany, Luxembourg, and Sweden regarding ATAD implementation and other issues.
---
Letter of formal notice
Taxation: Commission requests SPAIN to change its rules on taxation of non-resident taxpayers' capital …