Our free Newsalerts are designed to keep you up to date on landmark ECJ judgments and opinions, as well as EU and national developments in Europe in the field of direct taxation and state aid. Each Newsalert provides a summary analysis—prepared by PwC' EU Direct Tax Group, which has teams in all 27 EU Member States, most of the EFTA countries, and Switzerland. The Newsalerts include local PwC contact details. If you wish to receive our Newsalerts, and our bimonthly Newsletter, please complete and return the subscription form below.
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The five most recent Newsalerts can be found below. For earlier Newsalerts, please visit the Newsalert archive.
Newsalert: 23 December 2011. NA 2011: 017
 (42kb)
Publication of Dutch rules on exit taxation of undertakings
Newsalert: 29 November 2011. NA 2011: 016
(41kb)
ECJ: taxpayers may opt for deferred payment of corporate exit taxes
Newsalert: 15 November 2011. NA 2011: 015
(41kb)
ECJ considers proposed tax reform in Gibraltar as illegal state aid
Newsalert: 15 November 2011. NA 2011: 014
(41kb)
European Commission will launch a public consultation on double non taxation
Newsalert: 20 October 2011. NA 2011: 013
(40kb)
Germany - ECJ judgment on withholding tax on outbound dividends
Newsalert: 28 September 2011. NA 2011: 012
(172kb)
The EU Financial Transactions Tax Draft Directive and the Implications for the Global FS industry
Newsalert: 8 September 2011. NA 2011: 011
(43kb)
The Netherlands – AG opinion in exit tax case (National Grid Indus, C-371/10)
Newsalert: 22 June 2011. NA 2011: 010
(42kb)
The Netherlands – New regime proposed for currency results on participations following Deutsche Shell case
Newsalert: 16 June 2011. NA 2011: 009
(954kb)
EU Commission asks Netherlands to remedy fiscal discriminatory rules on fiscal unities
Newsalert: 9 June 2011. NA 2011: 008
(929kb)
The Netherlands - District Court allows 'Papillon' fiscal unity
Newsalert: 23 May 2011. NA 2011: 007
(42kb)
France - Tax discrimination against foreign pension and investment funds
Newsalert: 12 April 2011. NA 2011: 006
(41kb)
Netherlands government proposes an interim-regime for currency results on participations
Newsalert: 16 March 2011. NA 2011: 005
(432kb)
EU Commission adopts proposal for an EU-wide CCCTB Directive
Newsalert: 9 March 2011. NA 2011: 004
(412kb)
Finnish Supreme Administrative Court asks ECJ for preliminary ruling on so-called final tax losses in cross-border mergers.
Newsalert: 31 January 2011. NA 2011: 003
(313kb)
European Commission requests Ireland to amend restrictive exit tax provisions for companies.
Newsalert: 26 January 2011. NA 2011: 002
(391kb)
Germany - Commission decided that a loss carry forward for ailing companies is unlawful state aid.
Newsalert: 12 January 2011. NA 2011: 001
(313kb)
State aid: Commission requires Spain to abolish tax scheme favouring acquisitions in non EU countries.
Newsalert: 25 November 2010. NA 2010: 011
(303kb)
Taxation: Commission refers Denmark, The Netherlands and Spain to EU Court over exit tax rules.
Newsalert: 1 October 2010. NA 2010: 010
(421kb)
European Commission requests the UK to amend its rules regarding the former maximum 6 year period for common law claims in respect of direct tax paid in contravention of the EC Treaty/TFEU.
Newsalert: 30 September 2010. NA 2010: 009
(420kb)
European Commission requests the Netherlands to change its law on discriminatory taxation of substantial interests held by foreign companies.
Newsalert: 22 July 2010. NA 2010: 008
(420kb)
Preliminary questions on Dutch corporate exit taxation.
Newsalert: 11 May 2010. NA 2010: 007
(430kb)
European Commission challenges Finnish withholding tax on dividends paid to foreign pension funds.
Newsalert: 21 April 2010. NA 2010: 006
(703kb)
Spanish judicial court orders refund of unduly withheld dividend withholding tax to 3 Dutch pension funds in Spain.
Newsalert: 19 March 2010. NA 2010: 005
(703kb)
The EFTA Surveillance Authority has issued a formal notice to Norway regarding Norwegian exit tax rules, etc.
Newsalert: 26 February 2010. NA 2010: 003
(705kb)
European Commission starts in-depth investigation (State aid) into German loss carry forward rules for ailing companies.
Newsalert: 25 February 2010. NA 2010: 002
(707kb)
ECJ judgment in X Holding. The ECJ holds that the Dutch fiscal unity regime is not in breach of the freedom of establishment insofar as it disallows a cross-border fiscal unity.
Newsalert: 25 January 2010. NA 2010: 001
(437kb)
PricewaterhouseCoopers has successfully assisted a Luxembourg SICAV in getting a refund of withholding tax levied in breach with the EEA Agreement.
Newsalert: 23 November 2009. NA 2009: 029
(437kb)
ECJ decision in the Commission v Italy case (C-540/07): the Italian WHT on EU/EEA outbound dividends is in breach of the EC Treaty, whilst it is compatible with EEA Agreement
Newsalert: 20 November 2009. NA 2009: 028
(428kb)
In his judgment of 17 November 2009, Mr Justice Henderson held that the UK Thin Cap provisions before the FA 2004 amendments at all material times infringed Article 43 EC, ‘because of their failure to provide a separate and independent defence of genuine commercial justification’.
Newsalert: 20 November 2009. NA 2009: 027
(423kb)
AG Kokott: Dutch fiscal unity regime not in breach of EU law (C-337/08)
Newsalert: 30 October 2009. NA 2009: 026
(420kb)
European Commission classifies Hungarian intra-group interest regime as existing aid.
Newsalert: 29 October 2009. NA 2009: 025
(424kb)
European Commission: Spanish goodwill amortisation scheme constitutes State aid within the meaning of Art. 87(1) EC
Newsalert: 26 October 2009. NA 2009: 024
(447kb)
European Commission recommends simplified procedures for claiming back crossborder withholding tax relief.
Newsalert: 26 October 2009. NA 2009: 023
(422kb)
The First-Tier Tribunal found that the consortium (i.e. joint venture) loss relief rules in the UK are an unjustifiable breach of the freedom of establishment, in that they apply to prevent loss relief in cases where the link company is not a UK resident, but resident elsewhere in the EU.
Newsalert: 12 October 2009. NA 2009: 022
(423kb)
The European Commission has announced that it has decided to refer the UK to the European Court of Justice for improper implementation of the ECJ decision in the Marks & Spencer case concerning cross-border loss relief.
Newsalert: 9 October 2009. NA 2009: 021
(421kb)
European Commission refers Portugal to the ECJ for its restrictive exit tax provisions for companies
Newsalert: 9 October 2009. NA 2009: 020
(708kb)
On 8 October 2009, the European Commission decided to refer Spain to the European Court of Justice in relation to their tax provisions on exit tax for companies.
Newsalert: 2 October 2009. NA 2009: 019
(712kb)
The European Court of Justice on 1/10/09 in case C-569/07 ruled that the 1.5% Stamp Duty Reserve Tax (SDRT) charge levied by the UK upon the issuance of new securities into a clearance service is contrary to EU law.
Newsalert: 1 October 2009. NA 2009: 018
(722kb)
Poland to end discriminatory treatment of non-resident EU / EEA pension and investment funds investing in Poland before end of 2009
Newsalert: 1 October 2009. NA 2009: 017
(718kb)
Norwegian Government amends the application of the tax exemption method in EU / EEA situations
Newsalert: 25 September 2009. NA 2009: 016
(682kb)
Sweden proposes to introduce limited “group deduction” for foreign tax losses
Newsalert: 24 July 2009. NA 2009: 015
(720kb)
ECJ judgment in Damseaux (case C-128/08)
Newsalert: 10 July 2009. NA 2009: 014
(709kb)
ECJ: Spanish capital tax rules are incompatible with EC Law (Commission v. Spain; C-397/07)
Newsalert: 8 july 2009. NA 2009: 013
(707kb)
European Commission: ‘groepsrentebox’ is not state aid
Newsalert: 29 June 2009. NA 2009: 012
(708kb)
European Commission formally requests Spain to change its tax provisions concerning the taxation of capital gains arising from an exchange of shares
Newsalert: 25 June 2009. NA 2009: 011
(709kb)
European Commission requests Denmark and Finland to end discriminatory treatment of foreign pension funds
Newsalert: 16 June 2009. NA 2009: 010
(728kb)
The European Court of Justice delivered its final judgement in the Aberdeen (C-303/07) case (C-303/07)
Newsalert: 16 June 2009. NA 2009: 009
(711kb)
Expected extension of Cobelfret case law (C-138/07) to internal situations, and potentially to third countries
Newsalert: 15 June 2009. NA 2009: 008
(707kb)
Dutch dividend withholding tax on EEA distributions contravenes European law
Newsalert: 22 May 2009. NA 2009: 007
(712kb)
UK Court of Appeal allows HMRC’s appeal in the Vodafone 2 case for the ECJ’s Cadbury judgment to be "read down" into the UK Controlled Foreign Company (CFC) legislation
Newsalert: 6 May 2009. NA 2009: 006
(708kb)
Spanish Government announces amendment to the Non-residents Income Tax Act (Pension Funds and rules for determining the taxable base)
Newsalert: 20 March 2009. NA 2009: 005
(710kb)
Court of First Instance: Italian regime for investment vehicles specialised in small- and mid-caps constitutes State aid
Newsalert: 16 March 2009. NA 2009: 004
(685kb)
Swedish group relief system is not in line with the freedom of establishment, says Swedish Supreme Administrative Court
Newsalert: 25 February 2009. NA 2009: 003
(683kb)
Belgian Notional Interest Deduction: European Commission requests Belgium to extend the regime
Newsalert: 17 February 2009. NA 2009: 002
(682kb)
French Supreme Court decides on the compatibility of withholding tax due by EU pension funds on French dividends
Newsalert: 29 January 2009. NA 2009: 001
(709kb)
Dutch Tax Authorities to reimburse Dutch dividend withholding tax to EUbased pension funds
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Our Newsflashes cover all the other ECJ judgments and opinions—as well as EU and national developments in Europe in the field of direct taxation and state aid—not covered in the Newsalerts. We do not send out these Newsflashes automatically; instead they are posted regularly on this website, and are included in our bimonthly Newsletter.
You will find the five most recent Newsflashes below. For earlier Newsflashes, please visit the Newsflash archive.
Newsflash: 7 february 2012. NF 2012: 004
 (48Kb)
French/German approximation of corporation tax - green paper published
Newsflash: 6 february 2012. NF 2012: 003
(240Kb)
European Commission announces comprehensive overhaul of EU State aid control process, fiscal State aid a priority area
Newsflash: 6 january 2012. NF 2012: 002
(44Kb)
Finnish Supreme Administrative Court asks ECJ for preliminary ruling on possible State aid relating to loss carry forward regime
Newsflash: 3 January 2012. NF 2012: 001
(42Kb)
Madrid´s Regional Administrative Tax Court acknowledges the application of EU Law over previous discriminatory National Law
Newsflash: 21 December 2011. NF 2011: 031
(43Kb)
The denial of a foreign tax credit by the Spanish legislation for taxes accrued but not paid is compatible with EU law
Newsflash: 14 December 2011. NF 2011: 030
(43Kb)
Sweden – Anti-debt push down rules not in conflict with EU law
Newsflash: 6 December 2011. NF 2011: 029
(42Kb)
Sweden – Administrative Court of Appeal grants tax deduction on currency loss
Newsflash: November 2011. NF 2011: 028
(208Kb)
The EU Financial Transactions Tax – Where are we now?
Newsflash: 21 November 2011. NF 2011: 027
(42Kb)
Austria – National high court decides on taxation of third country portfolio dividends
Newsflash: 16 November 2011. NF 2011: 026
(43Kb)
Portugal - ECJ preliminary ruling on the concept of “valid commercial reasons”
Newsflash: 10 November 2011. NF 2011: 025
(41Kb)
The Italian Supreme Court: deadline for the submission of refund claims in case of ECJ decisions
Newsflash: 11 October 2011. NF 2011: 024
(44Kb)
Portugal – ECJ decision on dividends taxation that discriminates non-resident pension funds
Newsflash: 30 September 2011. NF 2011: 023
(222Kb)
Germany - infringement procedure on "transfer of hidden reserves"
Newsflash: 23 September 2011. NF 2011: 022
(222Kb)
French avoir fiscal and précompte: violation of the fundamental freedoms of establishment and movement of capital
Newsflash: 19 September 2011. NF 2011: 021
(168Kb)
ECJ decision: Tax advantages granted to cooperative companies could be State Aid
Newsflash: 18 August 2011. NF 2011: 020
(44Kb)
Dutch Supreme Court: European competition fine not tax deductible
Newsflash: 26 July 2011. NF 2011: 019
(47Kb)
Italian Tax Authorities issue Circular Letter on the refund of WHT on outbound dividends
Newsflash: 22 July 2011. NF 2011: 018
(46Kb)
Germany - ECJ judgment in the Scheuten Solar Technology case
Newsflash: 12 July 2011. NF 2011: 017
(47Kb)
French court refers France to ECJ over alleged discrimination against foreign investment funds
Newsflash: 7 July 2011. NF 2011: 016
(42Kb)
The Commission launches an investigation into tax benefits granted by Spain for the purchase of ships
Newsflash: 1 July 2011. NF 2011: 015
(44Kb)
Germany - Imputation tax credit for inbound dividends: judgment in the Meilicke II case
Newsflash: 1 July 2011. NF 2011: 014
(41Kb)
Netherlands Supreme Court rejects 'per element' approach
Newsflash: 24 June 2011. NF 2011: 013
(42Kb)
ECJ: decision: Austrian treatment of donations to science and research institutions infringes EU law
Newsflash: 16 June 2011. NF 2011: 012
(1.21Mb)
Commission requests Estonia to amend discriminatory tax rules for non-resident investment funds
Newsflash: 16 June 2011. NF 2011: 011
(1.20Mb)
Commission asks Poland to end fiscal discrimination against foreign investment and pension funds
Newsflash: 13 May 2011. NF 2011: 010
(45Kb)
Portugal - AG opinion on dividends taxation that discriminates non-resident pension funds
Newsflash: 13 May 2011. NF 2011: 009
(1.30Mb)
Germany - AG opinion on add back of interest payments: The Scheuten Solar Technology case
Newsflash: 2 May 2011. NF 2011: 008
(43Kb)
Germany - new referral to ECJ regarding tax credit limitation, C-168/11
Newsflash: 29 April 2011. NF 2011: 007
(1.21Mb)
State Aid Opinion on case Commission and Spain v. Gibraltar and the UK
Newsflash: 21 April 2011. NF 2011: 006
(43kb)
Dutch Supreme Court: Dutch exit tax on pension rights as such not in breach of EU Law
Newsflash: 8 April 2011. NF 2011: 005
(401kb)
Germany - ECJ decided on deductibility of perpetual annuity
Newsflash: 15 March 2011. NF 2011: 004
(80kb)
New infringement procedure on gift and inheritance tax allowance for non-residents
Newsflash: 16 February 2011. NF 2011: 003
(314kb)
ECJ: Austrian tax treatment of inbound portfolio dividends from third countries is contrary to free movement of capital
Newsflash: 7 January 2011. NF 2011: 001
(303kb)
On 7 January 2011 the Dutch Supreme Court rendered its final decision in the case of X Holding
Newsflash: 23 December 2010. NF 2010: 039
(304kb)
Limiting the benefit of the Luxembourg investment tax credit to domestic investments is contrary to the freedom to provide services
Newsflash: 16 December 2010. NF 2010: 038
(304kb)
ECJ judgement on free movement of capital: Société Etablissement Rimbaud case
Newsflash: 16 December 2010. NF 2010: 037
(315kb)
Advocate General opines on Austrian tax treatment of inbound portfolio dividends
Newsflash: 13 December 2010. NF 2010: 036
(304kb)
The Norwegian State wins Norwegian pilot cases regarding income years outside the ordinary 3 years deadline
Newsflash: 3 November 2010. NF 2010: 035
(300kb)
EFTA Surveillance Authority finds Liechtenstein tax exemptions applicable to investment companies to be State aid
Newsflash: 29 October 2010. NF 2010: 034
(299kb)
New judicial order of the European Court of Justice with regard to real estate investment
Newsflash: 19 October 2010. NF 2010: 033
(302kb)
EU Commission: in-depth investigation on Italian municipal tax exemption
Newsflash: 15 October 2010. NF 2010: 032
(299kb)
New judgment with regard to claims for refund based on action for damages against the State
Newsflash: 5 October 2010. NF 2010: 031
(421kb)
Germany - Commission takes second step re fiscal unity
Newsflash: 29 September 2010. NF 2010: 030
(398kb)
Preliminary question referred to the ECJ in Case C-199/10: Portuguese taxation on dividends paid to non-resident holding companies
Newsflash: 24 August 2010. NF 2010: 029
(421kb)
Luxembourg: Request for preliminary ruling on investment tax credits given only for domestic investments
Newsflash: 19 August 2010. NF 2010: 028
(421kb)
Real estate transfer tax on shares possibly contrary to the EU Capital Duty Directive
Newsflash: 13 August 2010. NF 2010: 027
(427kb)
Germany - Federal Fiscal Court judgment on final foreign PE losses
Newsflash: 13 July 2010. NF 2010: 026
(422kb)
Belgium : ECJ decision in the Dijkman case (C-233/09) on supplementary municipal tax on foreign sourced movable income
Newsflash: 13 July 2010. NF 2010: 025
(424kb)
AG opinion in Case C-20/09 (EC v Portugal): Portuguese RERT regime infringes EU rules on free movement of capital
Newsflash: 24 June 2010. NF 2010: 024
(709kb)
Commission failed to demonstrate that Portuguese legislation is contrary to EU Law as it provides for different treatment of interest paid to financial institutions depending on whether they are resident or not in Portugal.
Newsflash: 22 June 2010. NF 2010: 023
(720kb)
Italian Constitutional Court: Sardinia’s tax on stopovers of private jets and boats is unconstitutional
Newsflash: 15 June 2010. NF 2010: 022
(710kb)
Germany - Oral hearing at Federal Fiscal Court re final foreign PE losses
Newsflash: 7 June 2010. NF 2010: 021
(709kb)
European Court of Justice rules that Spanish Tax Law which provides a different taxation for dividends distributed by Spanish companies to resident and non-resident parent companies is contrary to EU Law.
Newsflash: 4 June 2010. NF 2010: 020
(706kb)
Commission refers Germany to the ECJ re its discriminatory taxation of foreign pension funds
Newsflash: 4 June 2010. NF 2010: 019
(423kb)
The Commission formally asks Belgium to modify its discriminatory tax treatment of foreign investment companies.
Newsflash: 26 May 2010. NF 2010: 018
(709kb)
European Commission: Finnish tax exemptions for Real Estate Investment Trusts do not constitute state aid
Newsflash: 21 May 2010. NF 2010: 017
(419kb)
ECJ: Merger Directive also applies if merger aims at avoiding transfer tax.
Newsflash: 17 May 2010. NF 2010: 016
(437kb)
Germany - Follow-up decision on Glaxo Wellcome.
Newsflash: 12 May 2010. NF 2010: 015
(421kb)
Norwegian Ministry of Finance submits written response to EFTA Surveillance Authority on Norwegian exit-tax rules.
Newsflash: 12 May 2010. NF 2010: 014
(419kb)
European Commission formally requests Spain to amend its inheritance and gift tax regime.
Newsflash: 4 May 2010. NF 2010: 013
(421kb)
ECJ decision on German gift tax allowance for non-residents.
Newsflash: 22 April 2010. NF 2010: 012
(421kb)
Estonia – Withholding tax on outbound dividend payments violates EU Treaty.
Newsflash: 16 April 2010. NF 2010: 011
(423kb)
Portugal – AG opinion on the taxation of interest earned by non-resident financial institutions.
Newsflash: 24 March 2010. NF 2010: 010
(422kb)
The European Commission challenges the French discriminatory taxation regime of foreign pension and investment funds.
Newsflash: 11 March 2010. NF 2010: 004
(447kb)
Decision by the Polish Head of the Tax Office in Warsaw on 25 February 2010 to grant a refund of unduly withheld dividend withholding tax from a Dutch pension fund investing in Poland.
Newsflash: 29 January 2010. NF 2010: 003
(429kb)
ECJ judgment regarding financial liability of the State as legislature.
Newsflash: 26 January 2010. NF 2010: 002
(494kb)
ECJ decision in Société de Gestion Industrielle (C-311/08) Abnormal and gratuitous benefits granted by a Belgian company.
Newsflash: 18 January 2010. NF 2010: 001
(424kb)
German Federal Tax Court (BFH) decides in last instance on the Columbus Container case.
Newsflash: 1 December 2009. NF 2009: 040
(684kb)
Decision of the Estonian Court of Appeal that withholding tax on outbound dividend payments is incompatible with the EC Treaty.
Newsflash: 19 November 2009. NF 2009: 039
(695kb)
ECJ decision in the "Sardinia case": Sardinia’s tax on stopovers of private jets and boats is in breach of the freedom to provide services and constitutes a State aid.
Newsflash: 2 November 2009. NF 2009: 038
(682kb)
EC decision to send Germany a formal request to amend its tax legislation on outbound dividends and interest payments to foreign pension institutions.
Newsflash: 30 October 2009. NF 2009: 037
(684kb)
Request by the Federal Finance Court (BFH) for a preliminary ruling of the ECJ on the compatibility of the add back of interest payments to the trade tax base with the Interest-Royalty Directive.
Newsflash: 27 October 2009. NF 2009: 036
(708kb)
Spanish Government to align legislation on EU pension funds and calculation of taxable base of non-residents without a PE with EC Law by 1 January 2010
Newsflash: 21 October 2009. NF 2009: 035
(682kb)
AG opinion on Dutch elective taxpayer status regime: Gielen case
Newsflash: 22 October 2009. NF 2009: 034
(708kb)
ECJ judgment on German tax treatment of immovable property situated in another Member State: Busley and Cibrian case
Newsflash: 19 October 2009. NF 2009: 033
(707kb)
EC request to Belgium to end its discriminatory taxation of dividends from bearer shares, dematerialised shares and foreign investment companies
Newsflash: 12 October 2009. NF 2009: 032
(709kb)
ECJ judgment in Commission v. Spain: Spanish discriminatory treatment of capital gains on sales of immovable property realised by non-residents is contrary to EC law
Newsflash: 12 October 2009. NF 2009: 031
(708kb)
ECJ judgment Commission v. Spain: Spanish tax exemption on winnings from lotteries and games organised by certain Spanish bodies is contrary to EC law
Newsflash: 12 October 2009. NF 2009: 030
(682kb)
Distribution of a questionnaire by the French Tax Authorities to non-resident EU pension funds that have filed claims in the past in France
Newsflash: 5 October 2009. NF 2009: 029
(709kb)
EC decision that parts of the German Law to Modernise the General Conditions for Capital Investments (MoRaKG) are not compatible with the EC Risk Capital Guidelines and the freedom of establishment
Newsflash: 2 October 2009. NF 2009: 028
(709kb)
ECJ judgment on the applicability of the Parent-Subsidiary Directive to a French "société par actions simplifié": Gaz de France case
Newsflash: 1 October 2009. NF 2009: 027
(721kb)
CFI judgment on tax incentives in the Autonomous Region of the Azores
Newsflash: 22 September 2009. NF 2009: 026
(686kb)
ECJ judgment on German provision to prevent tax abuse of imputation credits and wholly artificial arrangements: Glaxo Wellcome case
Newsflash: 15 September 2009. NF 2009: 025
(691kb)
AG opinion on Belgian provision concerning abnormal and gratuitous benefits: Société de Gestion Industrielle case
Newsflash: 14 September 2009. NF 2009: 024
(723kb)
CFI judgments on tax incentives approved by the Álava, Guipúzcoa and Vizcaya´s Basque Regional Councils
Newsflash: 10 September 2009. NF 2009: 023
(722kb)
CFI judgment on Italian measure favouring newly listed companies
Newsflash: 3 September 2009. NF 2009: 022
(701kb)
ECJ referral on the interpretation of the avoir fiscal and précompte mechanisms: Accor case
Newsflash: 24 July 2009. NF 2009: 021
(692kb)
AG opinion on Italian withholding tax on outbound dividends: Commission v. Italy case
Newsflash: 20 July 2009. NF 2009: 020
(686kb)
Questionable Federal Finance Court decision on withholding tax levied on dividend payments to Swiss resident shareholders
Newsflash: 14 July 2009. NF 2009: 019
(686kb)
AG opinion on German provision to prevent tax abuse of imputation credits and wholly artificial arrangements: Glaxo Wellcome case
Newsflash: 29 June 2009. NF 2009: 018
(684kb)
AG opinion on the applicability of the Parent-Subsidiary Directive to a French "société par actions simplifié": Gaz de France case
Newsflash: 19 May 2009. NF 2009: 017
(738kb)
Federal Fiscal Court decision on the deductibility of retirement contributions
Newsflash: 18 May 2009. NF 2009: 016
(702kb)
EC request to Poland to end discriminatory taxation of pension funds, investment funds and financial institutions
Newsflash: 6 May 2009. NF 2009: 015
(686kb)
Marks-&-Spencer plc winning the cross-border group relief case on return to the UK Special Commissioners of income tax
Newsflash: 28 April 2009. NF 2009: 014
(683kb)
ECJ judgment on Greek rules on taxation of inbound dividends and foreign partnerships: Commission v. Greece
Newsflash: 27 April 2009. NF 2009: 013
(681kb)
Swedish Supreme Tax Court judgment on deductibility of foreign exchange losses on debts in foreign currencies
Newsflash: 24 April 2009. NF 2009: 012
(699kb)
ECJ judgment on non deduction of health premiums: Uwe Rüffler case
Newsflash: 1 April 2009. NF 2009: 011
(685kb)
Spanish High Court judgment on capital gains from real estate
Newsflash: 25 March 2009. NF 2009: 010
(684kb)
ECJ referral on restrictive Spanish exit tax provisions for individuals
Newsflash: 23 March 2009. NF 2009: 009
(681kb)
ECJ referral on German withholding taxes on outbound dividends: case
Newsflash: 16 March 2009. NF 2009: 008
(686kb)
AG opinion on Spanish capital duty rules: Commission v Spain
Newsflash: 25 February 2009. NF 2009: 007
(685kb)
Belgian Notional Interest Deduction - EC requests Belgium to extend the regime
Newsflash: 13 February 2009. NF 2009: 006
(685kb)
ECJ judgment on double (inheritance) taxation: Block case
Newsflash: 13 February 2009. NF 2009: 005
(685kb)
ECJ judgment on the Belgian Participation Exemption Regime: Cobelfret case
Newsflash: 6 February 2009. NF 2009: 004
(683kb)
EC opens new infringement procedure against Greece for failure to comply with an ECJ judgment concerning capital duty
Newsflash: 28 January 2009. NF 2009: 003
(685kb)
ECJ judgment on German tax treatment of donations to foreign charities: Persche case
Newsflash: 23 January 2009. NF 2009: 002
(685kb)
ECJ judgment on German tax treatment of write-downs on foreign shareholdings in 2001: Steko case
Newsflash: 20 January 2009. NF 2009: 001
(685kb)
Dutch Supreme Court judgment in the case of Orange European Smallcap Fund NV: a participation in an investment fund cannot be qualified as a ‘direct investment’
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