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Discriminatory tax treatment

 

Anyone who considers to have been subject to discriminatory tax treatment, which is incompatible with Community law, may file a complaint with the European Commission.

If the complaint appears to be founded, the Commission may initiate infringement proceedings. However, such proceedings will only serve to remove the discriminatory features of the national legislation or practice in question.

Complaints, irrespective of the result of any Commission action, do not safeguard the rights of the complainants at national level. They should therefore make use of the national procedures for keeping their cases open.