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European Commission - Press release

Taxation: Commission requests Italy to implement EU VAT rules

Brussels, 27 October 2011 – The European Commission has formally requested Italy to comply with EU legislation and to adopt and inform the Commission of national measures to implement EU rules on the common system of value added tax and EU rules on VAT linked to tax evasion on imports.

Directive 2009/162/EU amending various provisions of Directive 2006/112/EC clarifies a number of aspects of the VAT Directive in order to ensure a more consistent application of these rules across Europe to the benefit of businesses and consumers.

Directive 2009/69/EU amending Directive 2006/112/EC on the common system of value added tax as regards tax evasion linked to imports sets out clears rules on the tax treatment of certain imports in order to better fight against tax fraud.

Italy's failure to implement these Directives results in a less taxpayer-friendly VAT system and a VAT system that is more vulnerable to fraud.

The Commission's request to Italy to implement these two Directives takes the form of a reasoned opinion, which is the second step of EU infringement proceedings. The Commission may bring this case before the EU's Court of Justice if Italy fails to amend its legislation within two months.


For press releases issued on infringement proceedings in the area of taxation or customs see:

For more information on EU infringement procedures, see MEMO/11/739.

For the most up-to-date general information on infringement proceedings initiated against Member States, see:

Contacts :

Emer Traynor (+32 2 292 15 48)

Natasja Bohez Rubiano (+32 2 296 64 70)

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