The EU Commission on 26 January 2023 released its infringements package for January 2023. The package includes the following issues for Spain in the area of taxation and customs. --- Letter of formal notice Taxation: Commission requests SPAIN to implement properly the new EU tax dispute resolution mechanism (DRM) The Commission has today decided to send a letter of formal notice to Spain (INFR(2022)2096) for the incorrect transposition of the resolution mechanism for cross-border tax disputes (Directive (EU) 2017/1852). The mechanism ensures a faster and more effective resolution of tax disputes between Member States, providing much more tax certainty for...