Newsalerts 2006
Newsalert: 14 December 2006. NA 2006 – 035 
(584kb)
Summary of the judgment in the Denkavit International BV (C-170/05) case
Newsalert: 13 December 2006. NA 2006 – 034 (585kb)
Summary of the judgment in the test claimants in Class IV of the ACT Group litigation (C-374/04) case
Newsalert: 12 December 2006. NA 2006 – 033 (584kb)
Summary of the judgment in the test claimants in the FII Group Litigation (C-446/04) case
Newsalert: 17 November 2006. NA 2006 – 032 (588kb)
ECJ judgement in the Kerckhaert-Morres case (C-513/04)
Newsalert: 13 November 2006. NA 2006 – 031 (585kb)
ECJ judgment in the Pirkko Marjatta Turpeinen case (C-520/04).
Newsalert: 10 October 2006. NA 2006 – 030 (580kb)
2nd Opinion of the advocate general in case C-292/04 (Meilicke): No limitation of the temporal effects for the forthcoming ECJ judgement on an imputation credit for foreign dividends
Newsalert: 5 October 2006. NA 2006 – 029 (588kb)
Judgement in the case Fidium Finanz, C-452/04
Newsalert: 4 October 2006. NA 2006 – 028 (589kb)
Judgement in the case FKP Scorpio Konzertproduktionen GMbH, C-290/04
Newsalert: 3 October 2006. NA 2006 – 027 (585kb)
Summary of the ECJ judgment in the Banca popolare di Cremona (IRAP) (C-475/03) case.
Newsalert: 27 September 2006. NA 2006 – 026 (588kb)
Summary of the A-G opinion in the Schwarz / Gootjes-Schwarz (C-76/05) and Commission vs. Germany (C-318/05) case.
Newsalert: 15 September 2006. NA 2006 – 025 (589kb)
Judgement in case C-386/04 (Centro di Musicologia Walter Stauffer): German taxation of rental income of a foreign charitable foundation
Newsalert: 14 September 2006. NA 2006 – 024 (585kb)
Summary of the judgment in the Portuguese Republic v Commission case (C-88/03).
Newsalert: 14 September 2006. NA 2006 – 023 (586kb)
Summary of A-G opinion in the Oy AA case (C-231/05).
Newsalert: 12 September 2006. NA 2006 – 022 (588kb)
Judgment in the Cadbury Schweppes Plc / Cadbury Schweppes Overseas Limited v Commissioners of Inland Revenue case C-196/04: CFC Intra – EU precluded if extending beyond “wholly artificial arrangements”.
Newsalert: 7 September 2006. NA 2006 – 021 (585kb)
Judgement in case C-470/04 (N.): Dutch exit tax disproportional.
Newsalert: 27 July 2006. NA 2006 – 020 (585kb)
Summary of the request of The European Commission to formally change the taxation of outbound dividends.
Newsalert: 26 July 2006. NA 2006 – 019 (584kb)
Summary of the reference of Portugal to the ECJ on discriminatory taxation of foreign banks.
Newsalert: 7 July 2006. NA 2006 – 018 (583kb)
Summary of Dutch Finance Ministry press release on the Dutch dividend withholding tax.
Newsalert: 5 July 2006. NA 2006 – 017 (583kb)
Summary of the ECJ judgement on the Belgian Coordination Centre regime (cases C-182/03 and C-217/03).
Newsalert: 30 June 2006. NA 2006 – 016 (589kb)
Summary of the A-G's opinion in the test claimants in the Thin Capitalisation Group Litigation case (C-524/04).
Newsalert: 27 June 2006. NA 2006 – 015 (587kb)
Summary of the A-G's opinion in the Centro Equestre da Leziria Grande Ltd Case (C-345/04).
Newsalert: 2 June 2006. NA 2006 – 014 (588kb)
Summary of A-G opinion in the Rewe Zentralfinanz eG case (C-347/04).
Newsalert: 17 May 2006. NA 2006 – 013 (588kb)
Summary of the A-G opinion in the Scorpio Konzertproduktionen case (C-290/04).
Newsalert: 2 May 2006. NA 2006 – 012 (586kb)
Summary of the A-G's opinion in the Cadbury Schweppes case (C-196/04).
Newsalert: 28 April 2006. NA 2006 – 011 (584kb)
Advocate General Geelhoed gave his opinion in the Denkavit French dividend withholding tax case (c-170/05) in favour of the tax payer.
Newsalert: 10 April 2006. NA 2006 – 010 (584kb)
Summary of the AG´s Opinion in the Mark Kerckhaert and Bernadette Morres vs. Belgian Government case (C-513/04).
Newsalert: 6 April 2006. NA 2006 – 009 (583kb)
Summary of the AG´s Opinion in the test claimants in the FII GLO Case (C-446/04).
Newsalert: 31 March 2006. NA 2006 – 008 (589kb)
Summary of the A-G's opinion in the N case (C-470/04) on compatibility with EU law of Dutch exit tax for individual substantial shareholders leaving the Netherlands.
Newsalert: 16 March 2006. NA 2006 – 007 (587kb)
Summary of the A-G's opinion in the Banca Popolare di Cremona case (C-475/03).
Newsalert: 27 February 2006. NA 2006 – 006 (587kb)
With a summary of the ECJ judgment in the CLT-UFA case (C-253/03).
Newsalert: 23 February 2006. NA 2006 – 005 (585kb)
With a summary of the ECJ judgment in the Van Hilten case (C-513/03).
Newsalert: 23 February 2006. NA 2006 – 004 (586kb)
With a summary of the ECJ judgment in the Keller Holding case (C-471/04).
Newsalert: 22 February 2006. NA 2006 – 003 (587kb)
Summary of the ECJ judgment in the Ritter-Coulais case (C-152/03).
Newsalert: 20 January 2006. NA 2006 – 002 (587kb)
Judgment in Case C-265/04 (Bouanich): Different taxation of capital gains for resident and non-resident individuals.
Newsalert: 13 January 2006. NA 2006 – 001 (668kb)
ECJ decision in Senior Engineering Investments BV case: Direct capital contribution by a parent to its sub-subsidiary is not subject to capital duty at the level of the Dutch subsidiary.
Newsalerts 2005
Newsalert: 19 December 2005. NA 2005 – 018 (586kb)
Opinion of the Advocate General in case C-386/04 (Centro di Musicologia Stauffer): German Taxation of rental income of a foreign charitable foundation.
Newsalert: 15 December 2005. NA 2005 – 017 (586kb)
ECJ decision in the SEVIC Systems AG case (C-411/03) about cross-border legal mergers.
Newsalert: 13 December 2005. NA 2005 – 016 (584kb)
European Court of Justice decision in the Marks and Spencer plc case.
Newsalert: 7 December 2005. NA 2005 – 015 (585kb)
the latest EU Direct Tax Group of PricewaterhouseCoopers and the EFRP lodge complaints against with the European Commission regarding dividend and interest taxation of pension funds.
Newsalert: 2 December 2005. NA 2005 – 014 (585kb)
Spanish parliament enacts law allowing for the deductibility of contributions to employment pension schemes in other EU Member States.
Newsalert: 10 November 2005. NA 2005 – 013 (585kb)
Opinion of the Advocate-General in case C-292/04 (Meilicke): Imputation Credit on foreign dividends.
Newsalert: 26 October 2005. NA 2005 – 012 (587kb)
Gerechtshof of Amsterdam refers Dutch dividend withholding tax case to the ECJ (Case 04/01252).
Newsalert: 13 October 2005. NA 2005 – 011 (585kb)
Judgement of the Dutch Gerechtshof of ’s-Hertogenbosch: Dutch dividend withholding tax is in breach of EC law (Case 03/01980).
Newsalert: 14 September 2005. NA 2005 – 010 (586kb)
Judgment of the European Court of Justice in Case C-512/03 (Blanckaert): different tax treatment of residents and non-residents actually not contributing to national security schemes.
Newsalert: 23 August 2005. NA 2005 – 009 (584kb)
Preliminary questions in Case C-261/05 (Lakép Kft et al): Hungarian Local Business Tax before the ECJ.
Newsalert: 20 July 2005. NA 2005 – 008 (597kb)
Vodafone 2 v HMRC (SpC 479): another UK CFC case referred to the ECJ.
Newsalert: 18 July 2005. NA 2005 – 007 (585kb)
Opinion of advocate General in Case 40 037 before the Supreme Court of the Netherlands: different taxation of domestic and foreign dividends received by Dutch investment funds is in breach of the free movement of capital enshrined in Article 56 of the EC Treaty.
Newsalert: 18 July 2005. NA 2005 – 006 (585kb)
Opinion in case C-494/03 (Senior Engineering Investments B.V.): direct capital contribution by a parent company to its sub-subsidiary is not subject to capital duty at the level of the Dutch subsidiary.
Newsalert: 18 July 2005. NA 2005 – 005 (585kb)
Opinion in case C-265/04 (Bouanich): Different taxation of capital gains for resident and non-resident individuals.
Newsalert: 15 July 2005. NA 2005 – 004 (137kb)
Judgment in case C-403/03 (Schempp): Deductibility of cross-border maintenance payments.
Newsalert: 11 July 2005. NA 2005 – 003 (138kb)
Opinion of the advocate general in case C-411/03 (SEVIC Systems AG):
Cross-Border legal mergers.
Newsalert: 6 July 2005. NA 2005 – 002 (133kb)
Judgment of the European Court of Justice in Case C-376/03 (D): Most Favoured Nation Treatment turned down.
Newsalert: 4 July 2005. NA 2005 – 001 (586kb)
Opinion of Advocate General Léger in Case C-513/03 (Van Hilten): Dutch "deemed residence"-rule for inheritance tax purposes does not restrict free movement of capital between the Netherlands and Switzerland within the meaning of Article 56 (1) of the EC Treaty.
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