Press Release: VAT- The Commission launches infringement proceedings against Germany, Greece, Ireland and Italy

The Commission has decided to refer Germany to the Court of Justice on account of its treatment of services supplied by executors of wills. In addition the Commission has issued a reasoned opinion (second step of the infringement procedure provided for in Article 226 of the EC Treaty) concerning the requirements imposed by Greece on invoicing and on the storage of electronic invoices. Reasoned opinions have been also addressed to Ireland concerning its treatment of public bodies as non taxable persons and to Italy concerning its restrictions on VAT charges and VAT refunds which are against the Sixth VAT Directive and against the Eighth and Thirteenth VAT Directives, respectively. If the relevant national legislations are not amended in order to comply with the respective reasoned opinions, the Commission may decide to refer these matters to the European Court of Justice.