Each Member State of the European Union must fully apply EU law. The body responsible for identifying possible violations of EU law is the European Commission. Where a Member State does not apply EU law and breaches its obligations under the EU Treaties, the European Commission may open a formal infringement procedure under Articles 258 and 260 TFEU (see details on the infringement procedure here).
As referred to in Article 2 of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation, Member States were required to adopt and publish, by 31-12-2022, the laws, regulations and administrative provisions necessary to comply with that directive, and inform the Commission thereof. However, as stated in the July infringement package, Greece was among the countries that did not notify the European Commission of the national measures transposing the above directive into national law. The European Commission therefore decided to send a reasoned opinion to Greece.
More information on this procedure can be found on the European Commission’s website by entering INFR(2023)2078 in the “Infringement number” field.
The application of EU law is an obligation of the Member States of the European Union. If infringements of EU law are identified, the European Commission may take a series of actions against the Member State concerned to ensure the correct and full application of EU law by opening infringement proceedings under Articles 258 and 260 TFEU.
In July 2023, the European Commission decided to send a reasoned opinion to Greece, inviting the country to complete the transposition of the tax transparency rules into its national law, as Greece was among the countries that did not notify the European Commission of the measures taken to transpose Directive (EU) 2021/514 into national law.
Τον Ιούλιο του 2023 η Ευρωπαϊκή Επιτροπή αποφάσισε να αποστείλει αιτιολογημένη γνώμη (και) προς την Ελλάδα, καλώντας τη χώρα να ολοκληρώσει τη μεταφορά των κανόνων για τη φορολογική διαφάνεια στο εθνικό της δίκαιο, καθώς η Ελλάδα ήταν μεταξύ των χωρών που δεν κοινοποίησαν στην Ευρωπαϊκή Επιτροπή τα μέτρα που λήφθηκαν για τη μεταφορά της οδηγίας (ΕΕ) 2021/514 στο εθνικό τους δίκαιο.
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