European Commission Issues April Monthly Infringement Package

The European Commission (EC) April 29 published tax decisions in the April monthly infringement package. The package includes tax decisions to: 1) issue a reasoned opinion to Spain for violating the free movement of capital provisions of the Treaty on the Functioning of the European Union (TFEU) through discriminatory taxation of nonresident taxpayers working and habitually living in Spain, by taxing their income from dwellings used as habitual residences when such income is exempt for residents; and 2) refer Hungary to the Court of Justice of the European Union (CJEU) for failing to align its retail tax regime with the ...