The EU Commission today called on Bulgaria, Cyprus, and Portugal to transpose into their laws EU measures requiring the automatic exchange of tax rulings between EU tax authorities pursuant to Council Directive (EU) 2015/2376.
The member States were required to transpose these measures into law by December 31, 2016.
The Commission gave the three countries two more months to comply. After that, the Commission said it may refer the case to the Court of Justice of the EU.
Commission said the Czech Republic, Greece, Hungary, and Poland transposed the same measure into law and closed infringement cases against them.
The Commission said it will next assess whether the legislation of all Member States complies with all requirements of the new rules.
