Press Release: Direct taxation – Infringement proceedings against the Czech Republic, Greece, Ireland, Italy and Luxembourg for failure to notify implementing measures

The European Commission on 15 July 2005 decided to send formal requests to Greece, Italy and Luxembourg to adopt and notify the measures required for the implementation of Directive 2003/123/EC, amending the Parent Subsidiary Directive 90/435/EEC. At the same time, the Commission sent a formal request to Greece to adopt and notify the measures required for the implementation of Directive 2004/76/EC amending the Interest & Royalties Directive 2003/49/EC. The Commission also sent formal requests to the Czech Republic, Greece, Ireland, Italy and Luxembourg to adopt and notify the measures for the implementation of Council Directive 2004/56/EC amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States.