site.btaInfringement Procedure Launched against Bulgaria for Failure to Implement EU Rules on Administrative Cooperation in Taxation

The European Commission (EC) has decided to open infringement procedures by sending letters of formal notice to Bulgaria, Belgium, Czechia, Greece, Cyprus, Malta, the Netherlands, Portugal, Romania and Sweden for failing to fully transpose Directive (EU) 2025/872, which amends Directive 2011/16/EU on administrative cooperation in the field of taxation, the EC said in a press release on Friday. The Directive requires the Member States to fully implement the new information exchange rules on administrative cooperation in the field of taxation.

The ten Member States mentioned now have two months to respond to the letters of formal notice, complete their transposition and notify the Commission. In the absence of a satisfactory response, the Commission may decide to issue a reasoned opinion, the press release added.