EU direct tax newsalerts

The newsalerts are issued on an ad hoc basis to provide our clients and other interested parties with the very latest news on the most important ECJ decisions and national developments in Europe in the field of direct taxation. Each newsalert contains a short background to a particular case and an analysis prepared by members of PricewaterhouseCoopers' EU direct tax group (EUDTG).

Below you will find the EUDTG newsalerts published in 2007. For earlier newsalerts, please visit the archive.

Ordering instructions

Newsalert: 29 February 2008. NA 2008: 012 (685kb)
Judgment in the Deutsche Shell case (C-293/06): Non-deductibility of currency losses from foreign exempt permanent establishments restricts the freedom of establishment.

Newsalert: 15 February 2008. NA 2008: 011 (686kb)
AG opinion in the Lidl Belgium case (C-414/06)

Newsalert: 14 February 2008. NA 2008: 010 (682kb)
Dutch Supreme Court: costs relating to lower tier subsidiaries in third countries held through EU intermediate subsidiaries not deductible (Case 43083)

Newsalert: 5 February 2008. NA 2008: 009 (695kb)
Italy referred to ECJ over discriminatory taxation of outbound dividends (Case C-540/07, Commission v Italy)

Newsalert: 31 January 2008. NA 2008: 008 (699kb)
A-G opinion on the compatibility of the French Tax Code with the Parent-Subsidiary: Banque Fédérative du Crédit Mutuel case

Newsalert: 1 February 2008. NA 2008: 007 (685kb)
AG opinion in the Burda case (C-284/06)

Newsalert: 1 February 2008. NA 2008: 006 (685kb)
The Commission's announcements on (i) the start of infringement proceedings against Germany and Estonia for their discriminatory taxation of dividend and interest payments to foreign EU pension funds and (ii) the Reasoned Opinions send to Germany regarding its discriminatory rules applied to non-resident taxpayers (mainly artists, sportsmen and journalists) and its discriminatory depreciation rules applied to buildings situated abroad.

Newsalert: 30 January 2008. NA 2008: 005 (682kb)
ECJ decision in the Jäger case (C-256/06)

Newsalert: 25 January 2008. NA 2008: 004 (712kb)
On 10 and 11 December 2007, a joint meeting of the European Commission with businesses and academics took place in Brussels, with the EU Member States attending as observers. The purpose of the meeting was to give participants an overall update of the CCCTB Working Group’s work to date, focusing especially on a number of discussion documents on the possible outline of a CCCTB. We summarise below the main points coming out of these discussion documents.

Newsalert: 23 January 2008. NA 2008: 003 (702kb)
ECJ judgment in case C- 105/07 : Recharacterisation of interest as dividend

Newsalert: 10 January 2008. NA 2008: 002 (681kb)
Finnish Supreme Administrative Court decisions: Even in case of ‘final losses’ no cross-border group contribution possible

Newsalert: 10 January 2008. NA 2008: 001 (682kb)
ECJ judgment in case C-101/05 ("A-case"): ECJ clarifies the concept of free movement of capital to and from third countries

Newsalert: 19 December 2007. NA 2007: 042 (682kb)
ECJ judgement in case C-436/06, Gronfeldt and Gronfeldt: Different transitional rules for capital gains taxation on domestic and foreign participations

Newsalert: 6 December 2007. NA 2007: 041 (685kb)
ECJ judgement in case C-298/05, Columbus Container Services: German switch from exemption method to credit method is not in breach of EC Law

Newsalert: 3 December 2007. NA 2007: 040 (683kb)
Dutch Supreme Court refunds Dutch dividend withholding tax to a Luxembourg parent company on the basis of Article 56 EC (case 42 679)

Newsalert: 13 November 2007. NA 2007: 039 (685kb)
AG opinion on the non-deductibility of foreign currency losses in respect of foreign exempt permanent establishments: Deutsche Shell case (C-293/06)

Newsalert: 6 November 2007. NA 2007: 038 (682kb)
ECJ: Dividend withholding tax on outbound dividends breaches art. 56 EC

Newsalert: 31 October 2007. NA 2007: 037 (583kb)
ECJ Judgement (Geurts and Vogten Case / C - 464/05): Flemish inheritance tax relief for participations in family companies contrary to the freedom of establishment

Newsalert: 31 October 2007. NA 2007: 036 (584kb)
ECJ Decision: Finnish transfer tax may be levied in accordance with the Capital Duty Directive (C-240/06, Fortum Project Finance)

Newsalert: 23 October 2007. NA 2007: 035 (583kb)
EC’s opening of an infringement procedure against Germany for its discriminatory rules applied to cross-border loss offset (IP/07/1547)

Newsalert: 15 October 2007. NA 2007: 034 (584kb)
European Commission regarding the Spanish amortization on financial goodwill (IP/07/1469)

Newsalert: 15 October 2007. NA 2007: 033 (584kb)
Judgement of the ECJ in the ELISA case (C-451/05) regarding the French taxation on immovable property held by foreign companies

Newsalert: 12 October 2007. NA 2007: 032 (582kb)
The ECJ rules in KOGAZ that the Hungarian local business tax does not infringe the VAT directive

Newsalert: 17 September 2007. NA 2007: 031 (584kb)
Advocate General's Opinion in case C-101/05 (the "A-case")

Newsalert: 17 September 2007. NA 2007: 030 (584kb)
European Court of First Instance extends transitional period for Dutch regime on group financing activities (Case T-348/03, Friesland Foods)

Newsalert: 14 September 2007. NA 2007: 029 (586kb)
Opinion ot the Advocate General in case C-256/06 (Jäger)

Newsalert: 12 September 2007. NA 2007: 028 (585kb)
Summary of ECJ judgments in the Schwarz / Gootjes-Schwarz and Commission vs Germany regarding non-deductibility of fees paid to foreign private schools.

Newsalert: 22 August 2007. NA 2007: 027 (584kb)
Summary of the preliminary ruling to the ECJ in the Belgian State vs Truck Center SA case

Newsalert: 22 August 2007. NA 2007: 026 (584kb)
Summary of the French Supreme Administrative Court decision in the Société Papillon case

Newsalert: 30 July 2007. NA 2007: 025 (585kb)
Opinion of Dutch Advocate General Wattel on Dutch fiscal unity rules for corporate income taxation

Newsalert: 23 July 2007. NA 2007: 024 (584kb)
EU pension funds infringement procedure opened against Finland and Italy

Newsalert: 20 July 2007. NA 2007: 023 (583kb)
Lakebrink case (C-182/06)

Newsalert: 20 July 2007. NA 2007: 022 (584kb)
Oy AA case (C-231/05)

Newsalert: 13 July 2007. NA 2007: 021 (584kb)
Kofoed (C-321/05) case

Newsalert: 13 July 2007. NA 2007: 020 (584kb)
Commission vs Belgium (C-522/04) case

Newsalert: 6 July 2007. NA 2007: 019 (585kb)
Orange European Smallcap Fund NV (C-194/06)

Newsalert: 11 June 2007. NA 2007: 018 (582kb)
ECJ's Denkavit judgment on the French withholding tax

Newsalert: 8 June 2007. NA 2007: 017 (585kb)
Amurta SGPS (C-379/05)

Newsalert: 25 May 2007. NA 2007: 016 (585kb)
ECJ judgment in the case Holböck, (C-157/05) - taxation of dividends from third countries

Newsalert: 8 May 2007. NA 2007: 015 (584kb)
EU pension funds infringement procedure

Newsalert: 30 March 2007. NA 2007: 014 (590kb)
Columbus Container Services (C-298/05)

Newsalert: 30 March 2007. NA 2007: 013 (590kb)
ECJ judgment in the case Rewe Zentralfinanz (C-347/04)

Newsalert: 30 March 2007. NA 2007: 012 (583kb)
Referral to the ECJ over Belgian excess dividends received deduction rules (C-138/07)

Newsalert: 22 March 2007. NA 2007: 011 (584kb)
Judgment of the ECJ in the Talotta case (C-383/05)

Newsalert: 22 March 2007. NA 2007: 010 (584kb)
State Aid: European Commission opens in depth investigation into Hungarian intra-group interest taxation

Newsalert: 14 March 2007. NA 2007: 009 (585kb)
Test Claimants in the Thin Cap Group Litigation vs Commissioners of Inland Revenue (C-524/04)

Newsalert: 6 March 2007. NA 2007: 008 (590kb)
ECJ judgment in the Meilicke case (C-292/04)

Newsalert: 16 February 2007. NA 2007: 007 (583kb)
Geurts and Vogten case (C-464/05)

Newsalert: 16 February 2007. NA 2007: 006 (589kb)
Centro Equestre case (C-345/04)

Newsalert: 16 February 2007. NA 2007: 005 (582kb)
Company tax regimes in Swiss Cantons in favour of holding, mixed and management companies are a form of State aid

Newsalert: 9 February 2007. NA 2007: 004 (584kb)
Opinion of Advocate General Kokott in the Kofoed case (C-321/05)

Newsalert: 9 February 2007. NA 2007: 003 (584kb)
A formal investigation procedure by the European Commission of the proposed Dutch 'groepsrentebox'

Newsalert: 8 February 2007. NA 2007: 002 (585kb)
Commission vs Denmark case (C-150/04)

Newsalert: 25 January 2007. NA 2007: 001 (168kb)
Summary of the judgement in the Meindl case (C-329/05)

For earlier issues of the EUDTG Newsalerts, please visit the archive.