European Commission Issues October Monthly Infringement Package

The European Commission (EC) Oct. 8 announced tax decisions in the October monthly infringement package. The package includes tax decisions to: 1) send letters of formal notice to Belgium, France, and Malta, for failing to provide required information technology (IT) functionalities for the exchange of information among EU countries under EU Directive 2020/285 on the special VAT regime for small enterprises; and 2) refer Greece to the Court of Justice of the European Union (CJEU) for failing to remove the excise duty exemption for tax-free shops at land borders with the non-EU countries of Albania, North Macedonia, and Turkey, in ...