Press Release: VAT – Commission pursues infringement proceedings against Finland and Austria on the application of certain exemptions

The European Commission formally requested Finland and Austria to change their legislation as regards the application of certain exemptions under the VAT Directive. The requests take the form of a reasoned opinion (second step of the infringement procedure provided for in article 226 of the EC Treaty). If the relevant national legislation is not amended to comply with the reasoned opinion, the Commission may decide to refer the matter to the European Court of Justice.