The EU Commission on 26 January 2023 released its infringements package for January 2023. The package includes the following issues for Spain in the area of taxation and customs.
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Letter of formal notice
Taxation: Commission requests SPAIN to implement properly the new EU tax dispute resolution mechanism (DRM)
The Commission has today decided to send a letter of formal notice to Spain (INFR(2022)2096) for the incorrect transposition of the resolution mechanism for cross-border tax …