On 24 November 2010, the European Commission announced that it had referred Spain to the European Court of Justice (ECJ) over its rules related to the appointment of fiscal representatives.
Under Spanish law, the following taxpayers are obliged to appoint a resident tax representative in Spain:
|–||foreign pension funds located in another Member State but providing pension schemes in Spain;|
|–||insurance companies from other Member States operating in Spain;|
|–||non-resident companies operating in Spain through a permanent establishment; and|
|–||non-residents who are subject to inheritance and gift tax in Spain.|
The Commission considers that this requirement is discriminatory and restricts the freedom to provide services.