Press Release: Mutual assistance in the field of taxation – proceedings for failure to transpose opened against Italy, Luxembourg, the Netherlands and Portugal

The European Commission decided on 14 January 2005 to take Italy to the Court of Justice for failure to notify it of measures transposing Directive 2003/93/EC which extends the provisions on mutual assistance by the competent authorities of the Member States to taxes on insurance premiums. At the same time, the Commission decided to formally request Luxembourg, the Netherlands and Portugal to notify the measures they had taken to implement the Directive. The requests were in the form of reasoned opinions, the second stage of infringement proceedings under Article 226 of the Treaty.