Archive EU direct tax newsalerts

• Newsalerts 2007
• Newsalerts 2006
• Newsalerts 2005

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 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.