The European Commission on Thursday sent Spain a formal request to amend its legislation with regard to the tax treatment of diplomatic and consular employees.
Under the current law, persons resident in a Member State other than Spain, when recruited to work in a Spanish diplomatic or consular office, cannot benefit from any personal or family allowances, as they are treated as non-residents for tax purposes.
The Commission considers that this tax provision is contrary to the free movement of persons guaranteed by the EC Treaty, given that those who are Spanish residents before recruitment can benefit from these allowances.
The EC's request is in the form of a ‘reasoned opinion’, the second stage of the infringement proceedings provided for in Article 226 of the Treaty. If Spain does not respond satisfactorily to the reasoned opinion within two months, the Commission may refer the matters to the European Court of Justice.
.Tags: Italy | Italy
Network Tweets
Network BlogsContent
provided by
|
Archive | Resources | Partners | Site Map | Links | Newsletter Archive | Contact | RSS Feeds | About | Syndication | Advertising & Marketing | Recruitment | Terms & Conditions | Privacy & Cookies
Copyright © 2012 - All Rights Reserved - Tax-News.com
IMPORTANT NOTICE: Tax-News.com has taken reasonable care in sourcing and presenting the information contained on this site, but accepts no responsibility for any financial or other loss or damage that may result from its use. In particular, users of the site are advised to take appropriate professional advice before committing themselves to involvement in offshore jurisdictions, offshore trusts or offshore investments.
Write a comment