PARIS, Oct 3 (Reuters) - The European Commission is suing EU member states Spain, Cyprus, Poland and Portugal for failing to implement rules aimed at ensuring a global minimum level of taxation for multinational companies, it said on Thursday. All four countries were required to enforce the necessary laws by the end of 2023, the Commission said, adding that they had failed to notify it on any such step. Spanish Budget Minister Maria Jesus Montero said Spain was a “pioneer” in the push for a minimum tax for multinational companies and would comply with the EU requirements in the coming months, with parliament expected to approve new legislation by the end of the year. “We have a regulation that currently includes the 15% tax… but there are other things that need to be incorporated, which is what the Commission is referring to,” she said. Contacted by Reuters, the Portuguese government had no immediate comment.