June 2014

The Court of Justice of the European Union (CJEU) will hear argument in the case of the European Commission v Kingdom of Spain Case C-678/11 on 12 June 2014. The Commission is arguing that Spain is in contravention of Article 56 of the Treaty on the Functioning of the European Union and Article 36 of the EEA Agreement, in requiring an insurance company operating in Spain under the freedom to provide services rules to appoint a tax representative who is resident in Spain. If Spain loses the case this ruling may affect other countries which require fiscal representation.
 
It does not appear that the requirement to pay taxes via a Spanish bank account (or – in the case of the four provinces Alava, Guipúzcoa, Vizcaya and Navarra – an account with a specific bank in Spain) are being challenged at this stage.