This overview highlights the Commission’s (i) public consultation report on the BEFIT initiative, (ii) closing of the infringement procedure against France regarding the Rules on Personal Care Services and Help At Home, (iii) call for Spain to transpose the excise duty rules regarding small and artisan alcohol producers; (iv) closing of the infringement procedure against Lithuania related to disproportionate anti-abuse rules applicable to SMEs, (v) closing of the infringement procedure against Cyprus regarding its lack of transposition of the VAT e-commerce directives; (vi) closing of the infringement procedure against Poland on the excise duty exemption for alcohol used for medicinal products; (vii) closing of the infringement proceedings against Austria, Belgium, Greece, Portugal and Spain due to not implementing the VAT and excise duty exemptions for defence activities; (viii) closing of the infringement procedure against Cyprus regarding the “buy and donate” VAT exemption and COVID-19 supplies; (ix) approval of the Danish Export and Investment Fund and aid, including corporate income tax exemptions.