September Infringements package to Spain: key decisions

In its regular package of infringement decisions, the European Commission pursues legal action against Member States for failing to comply with their obligations under EU law. These decisions, covering various sectors and EU policy areas, aim to ensure the proper application of EU law for the benefit of citizens and businesses. The key decisions taken by the Commission are presented below and grouped by policy area. The Commission is also closing 107 cases in which the issues with the Member States (specifically Spain) concerned have been solved without the Commission needing to pursue the procedure further. For more information on the EU infringement procedure, see the full Q&A. For more detail on all decisions taken, consult the infringement decisions’ register.

Migration, Home Affairs and Security Union

Letters of formal notice

Return standards and procedures: Commission calls BELGIUM, GERMANY, GREECE and SPAIN to comply with the Return Directive

The Commission has decided to open an infringement procedure by sending a letter of formal notice to Belgium (INFR(2016)2136) and an additional letter of formal notice to Germany (INFR(2014)2192), Greece (INFR(2014)2231) and Spain (INFR(2014)2261) for failing to comply with the  EU rules on returns of the illegally staying third-country nationals (Directive 2008/115/EC). Ensuring the full respect of the Return Directive is an important prerequisite for the establishment of a common EU system on returns as set out in the Pact on Migration and Asylum. The Directive establishes a common set of rules for the return of third-country nationals who do not fulfil the conditions for entry, stay or residence in a Member State, while encouraging the voluntary return of illegal immigrants. The Commission considers that Belgium, Germany, Greece and Spain have incorrectly transposed certain provisions of the Directive and they have now have two months to respond to the arguments raised by the Commission. In the absence of a satisfactory response, the Commission may decide to issue a reasoned opinion to the Member States concerned.

Taxation and Customs Union

Closures

Commission closes infringement procedure against SPAIN following the lifting of disproportionate sanctions for the failure by taxpayers to report assets held in the EU and EEA Member States (“Modelo 720”)

The Commission decided today to close the infringement procedure against Spain (INFR(2014)4330) for imposing disproportionate penalties on Spanish taxpayers for a failure to submit their declaration on assets held abroad by way of an online form called “Modelo 720”. The Commission had referred the case to the Court of Justice of the European Union on the basis that Spain did not amend the special penalty regime following its reasoned opinion of 17 February 2017. The Court upheld the Commission’s opinion in its ruling of 27 January 2022. Subsequently, Spain has decided to eliminate the special rules on penalties which were assessed as being disproportionate; the failure to meet with the information obligation is now sanctioned according to the general rules applicable to reporting obligations. In consequence, the breaches of EU law are solved and the infringement procedure is closed.

July infringements package: key decisions related to Spain and Environmental matters

Commission closes infringement procedures against CZECHIA, SPAIN and CYPRUS following the communication of national transposition measures related to key Directives on rules against tax avoidance practices and on the tax dispute resolution mechanism in the European Union

The Commission decided today to close the infringement procedures against Czechia (INFR/2021/2051), Spain (INFR/2019/0198; INFR/2019/0040 and Cyprus INFR/2019/0168; INFR/2021/2094) for failure to communicate the national measures that would have transposed Council Directive (EU) 2017/1852 on tax dispute resolution mechanism in the European Union (DRM); as well as of national measures transposing Council Directive (EU) 2016/1164 and Council Directive (EU) 2017/952 of 12 July 2016 and 29 May 2017, respectively, laying down rules against tax avoidance practices that directly affect the functioning of the internal market (ATAD1) and hybrid mismatches with third countries. The decision follows a complete notification of the respective national transposing measures by the relevant Member States.

Mobility and Transport

Reasoned opinions

Inland navigation: Commission urges CROATIA, CZECHIA, LUXEMBOURG, POLAND, PORTUGAL and SPAIN to transpose EU rules on transitional measures for the recognition of third-country certificates

The Commission today decided to send reasoned opinions to Croatia (INFR(2022)0223), Czechia (INFR(2022)0202), Luxembourg (INFR(2022)0237), Poland (INFR(2022)0248), Portugal (INFR(2022)0253) and Spain (INFR(2022)0216) for failing to notify the Commission of their transposition of Directive (EU) 2021/1233, amending Directive (EU) 2017/2397, on transitional measures for recognising third-country certificates for inland navigation. Directive (EU) 2017/2397 sets out transitional measures to ensure that certificates of qualification, service record books and logbooks issued before the end of the Directive’s transposition period remain valid while skilled crew members apply for a Union certificate of qualification, or another certificate recognised as equivalent. With the exception of the Rhine navigation licences, these transitional measures do not apply to certificates of qualification, service record books and logbooks issued by third countries that are currently recognised by Member States. In order to ensure a smooth transition to the system for recognising third-country documents provided for in Directive (EU) 2017/2397, Directive (EU) 2021/1233 sets out transitional measures for third countries to align their requirements with those laid down in EU rules. Having failed to receive the necessary transposition measures, the Commission has decided to issue reasoned opinions to these six Member States, which now have two months to respond and take the necessary measures. Otherwise, the Commission may decide to refer the matter to the Court of Justice of the European Union.

More information: Press release – European Commission