Press Release: Corporate taxation: Commission requests Spain to amend discriminatory anti-abuse rules

The European Commission sent Spain a formal request to amend its discriminatory anti-abuse rules in the corporate tax area according to which income originating from specific Member States or territories of the EU is taxed more heavily than domestic income. The Commission considered these rules incompatible with the freedoms of the EC Treaty. This request was in the form of a reasoned opinion, the second stage of the infringement procedure under Article 226 of the Treaty. If Spain does not amend its law within two months, the Commission may refer the case to the Court of Justice.