Press Release: VAT: The Commission tackles 8 Member States over the application of the VAT grouping rules

The European Commission has formally requested the Netherlands, Ireland, Spain, Finland, Sweden, United Kingdom, the Czech Republic and Denmark to amend their legislation with regard to the application of their VAT grouping schemes. These requests were in the form of a reasoned opinion which is the second stage of the infringement proceedings provided for in Article 226 of the Treaty. If these Member States fail to comply with the reasoned opinion within two months, the Commission may refer the matter to the Court of Justice of the European Communities.