The European Commission on Wednesday threatened to bring the governments of Austria and Italy before the European Court of Justice if they fail to implement a directive on the recovery of tax claims.
The directive, 2002/94/EC, lays down rules for member states to ensure that tax legislation properly supports the provision of mutual assistance for the recovery of claims relating to certain levies, duties and taxes; it also plays a role in combating fraud. Member states had until April 2003 to implement the directive, but the Commission has found that neither Italy nor Austria has yet adopted the measure.
Both governments have been given two months in which to respond to the Commission’s official notification request, after which the executive body may initiate proceedings in the ECJ.
.Tags: Italy | Italy
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