The case concerned the closure of an infringement complaint against Spain about a court judgement on the right to VAT deduction. The Ombudsman inquired into the issue and found no maladministration by the European Commission in closing the case on the basis that an isolated court judgment cannot constitute administrative practice contrary to EU law.

The effective application, implementation and enforcement of EU law is a responsibility entrusted to the European Commission by the Treaty on European Union. The complaint to the Commission was against a judgment of a Spanish court on the complainant's right to VAT deduction. The Commission has explained to the complainant that it considers the Spanish VAT legislation to be compliant with the provisions of EU law. Although there is still a possibility that a Member State's "administrative practice" is contrary to EU law, the Commission has correctly informed the complainant that an isolated judgment based on the appreciation of facts does not qualify as "administrative practice". There is thus nothing to suggest that the Commission was wrong to close the case and it has provided the complainant with its reasons for doing so. 


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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