Press Release: VAT and public bodies: Infringement proceedings against Ireland, Spain and Finland

The European Commission has decided to refer Ireland to the European Court of Justice on its treatment of public bodies as non taxable persons for VAT purposes. In addition reasoned opinions have been addressed to Spain concerning its treatment of certain services supplied by "registradores de la propiedad" and to Finland as regards certain services provided by public legal aid offices. If these two Member States do not comply with the respective reasoned opinions, the Commission may decide to refer the matters to the European Court of Justice.