The European Commission has published the key decisions of its October 2021 infringements package. With respect to taxation, this includes letters of formal notice sent to Denmark, Croatia, and Lithuania regarding their transposition of the VAT e-commerce package, as well as the opening of infringement proceedings against Spain regarding the deduction of expenses for royalty payments to non-residents. --- Letters of formal notice Taxation: Commission calls on DENMARK, CROATIA and LITHUANIA to explain how they transposed the VAT e-commerce package into national law The Commission has decided to open infringement proceedings against Denmark, Croatia and Lithuania for non-communication of the...