Archive EU direct tax newsalerts

• Newsalerts 2008
• Newsalerts 2007
• Newsalerts 2006
• Newsalerts 2005

Newsalerts 2008 

Newsalert: 24 December 2008. NA 2008: 019 (708kb)
ECJ in Truck Center: Belgian withholding tax on interest payments to non-resident companies compatible with freedom of establishment

Newsalert: 19 December 2008. NA 2008: 018 (684kb)
ECJ judgment in Cartesio case (C-210/06)

Newsalert: 28 November 2008. NA 2008: 017 (683kb)
ECJ Decision in the Papillon case (C-418/07): French tax group regime in breach of the freedom of establishment

Newsalert: 27 June 2008. NA 2008: 016 (687kb)
ECJ decision in the Burda case (C-284/06)

Newsalert: 3 June 2008. NA 2008: 015 (700kb)
Advocate General Maduro’s Opinion in the Cartesio case (C-210/06)

Newsalert: 16 May 2008. NA 2008: 014 (687kb)
ECJ jugdment in the Lidl Belgium case (C-414/06)

Newsalert: 15 May 2008. NA 2008: 013 (712kb)
Commission issues a working document on anti-abuse rules for the CCCTB

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

Newsalerts 2007 

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.

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 PwC 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.