Archive EU direct tax newsflashes

• Newsflashes 2008
• Newsflashes 2007

Newsflashes 2008 

Newsflash: 24 December 2008. NF 2008: 061
(710kb)
ECJ judgment on applicability of Parent-Subsidiary Directive to shares in usufruct: Les Vergers du Vieux Tauves case

Newsflash: 19 December 2008. NF 2008: 060
(683kb)
AG opinion on Finnish withholding tax on dividends to a Luxembourg SICAV: Aberdeen case

Newsflash: 17 December 2008. NF 2008: 059
(683kb)
ECJ rules that France has failed to fulfil its obligations under EC Law to recover illegal State aid

Newsflash: 16 December 2008. NF 2008: 058
(684kb)
ECJ judgment on the valuation of shares in the case of a share exchange: A.T. case

Newsflash: 8 December 2008. NF 2008: 057
(686kb)
ECJ judgment on Austrian rules on investment growth premium: Jobra case

Newsflash: 5 December 2008. NF 2008: 056
(681kb)
ECJ referral on Portuguese taxation of dividends paid to foreign pension funds

Newsflash: 4 December 2008. NF 2008: 055
(680kb)
EC requests Spain to change its restrictive exit tax provisions for companies

Newsflash: 4 December 2008. NF 2008: 054
(681kb)
EC requests Portugal to change its restrictive exit tax provisions for companies

Newsflash: 1 December 2008. NF 2008: 053
(688kb)
AG opinion on the Italian “golden shares” rules: Commission vs. Italy case

Newsflash: 26 November 2008. NF 2008: 052
(681kb)
Sweden – Amendments to company exit charge tax rules

Newsflash: 10 November 2008. NF 2008: 051
(683kb)
AG opinion on the valuation of shares in case of a share exchange, case A.T.

Newsflash: 7 November 2008. NF 2008: 050
(691kb)
ECJ judgment on Dutch refusal of taking into account negative rental income relating to immovable property located in another Member State: Renneberg case

Newsflash: 27 October 2008. NF 2008: 049
(684kb)
ECJ referral on Belgian anti-abuse provision concerning abnormal and gratuitous benefits: Société de Gestion Industrielle case

Newsflash: 27 October 2008. NF 2008: 048
(690kb)
ECJ judgment on the deductibility of foreign PE losses: Krankenheim-Ruhesitz case

Newsflash: 23 October 2008. NF 2008: 047
(683kb)
EC requests Spain to change discriminatory taxation of non-resident individuals and restrictive exit taxes

Newsflash: 22 October 2008. NF 2008: 046
(681kb)
EC requests Estonia to amend discriminatory taxation of pensions paid to non-residents

Newsflash: 20 October 2008. NF 2008: 045
(683kb)
French Court of Appeal rules that French CFC legislation applicable to French resident individuals is not compatible with EC law: Rifaut case

Newsflash: 20 October 2008. NF 2008: 044
(685kb)
AG Opinion on deduction of donations to foreign charities: Persche case

Newsflash: 20 October 2008. NF 2008: 043
(684kb)
German Federal Tax Court decision following the ECJ judgment in Schwarz/Gootjes-Schwarz

Newsflash: 20 October 2008. NF 2008: 042
(702kb)
Dutch Supreme Court rules that a currency loss on a loan connected to a minority participation in a third country company is deductible under Article 56 EC

Newsflash: 20 October 2008. NF 2008: 041
(684kb)
Dutch Supreme Court rules that ‘most favoured nation treatment’ is not required for tax sparing credits

Newsflash: 13 October 2008. NF 2008: 040
(684kb)
Federal Tax Court on asset transfer to EU permanent establishments, I R 77/06

Newsflash: 8 October 2008. NF 2008: 039
(696kb)
ECJ referrals on Italian withholding tax rules on the dividend adjustment: Ferrero e C. Spa and General Beverage Europe B.V. cases

Newsflash: 8 October 2008. NF 2008: 038
(686kb)
ECJ judgment on German rules on evaluation of participations in domestic and foreign partnerships: Heinrich Bauer Verlag Beteiligungs GmbH case

Newsflash: 30 September 2008. NF 2008: 037
(699kb)
EC requests Ireland to amend discriminatory tax provisions re taxation of Savings Certificates and certain Government, State-Issued and State-Guaranteed Securities

Newsflash: 30 September 2008. NF 2008: 036
(681kb)
EC requests Sweden to amend its restrictive company exit charge tax rules

Newsflash: 26 September 2008. NF 2008: 035
(717kb)
Dutch Supreme Court rules that free movement of capital from and towards third countries is not applicable in case of majority shareholdings

Newsflash: 25 September 2008. NF 2008: 034
(681kb)
Changes to Portuguese legislation concerning its discriminatory taxation of lottery winnings

Newsflash: 25 September 2008. NF 2008: 033
(682kb)
EC requests Portugal to end discriminatory taxation of foreign services providers

Newsflash: 24 September 2008. NF 2008: 032
(694kb)
AG Opinion on Belgian withholding tax on interest payments to non-resident companies: Truck Center case

Newsflash: 23 September 2008. NF 2008: 031
(682kb)
Greece amends the taxation of inbound and outbound dividends

Newsflash: 23 September 2008. NF 2008: 030
(680kb)
EC requests Greece to amend discriminatory tax provisions re the acquisition of a first residential real estate in Greece

Newsflash: 19 September 2008. NF 2008: 029
(684kb)
EC calls on UK to implement ECJ’s Marks and Spencer decision on cross-border loss relief

Newsflash: 19 September 2008. NF 2008: 028
(684kb)
ECJ judgment on Basque corporate tax measures: Unión General de Trabajadores de la Rioja case

Newsflash: 17 September 2008. NF 2008: 027
(680kb)
Dutch Supreme Court announces preliminary question on the effect of optional residency status

Newsflash: 16 September 2008. NF 2008: 026
(683kb)
ECJ judgment on Dutch inheritance tax: Arens-Sikken case

Newsflash: 16 September 2008. NF 2008: 025
(684kb)
ECJ judgment on Flemish (Belgian) inheritance tax: Eckelkamp case

Newsflash: 16 September 2008. NF 2008: 024
(686kb)
AG Opinion on the French tax group regime: Société Papillon case

Newsflash: 5 September 2008. NF 2008: 023
(685kb)
Dutch Supreme Court: Dutch withholding tax on dividends paid by a Dutch ‘dividend mixer company’ to a UK holding company restricts freedom of establishment

Newsflash: 15 August 2008. NF 2008: 022
(681kb)
Romania amends fiscal code provisions affecting taxation of outbound dividends to companies resident in Liechtenstein, Iceland and Norway

Newsflash: 15 July 2008. NF 2008: 021
(684kb)
AG opinion on ownership under the Parent-Subsidiary Directive: Les Vergers du Vieux Tauves case

Newsflash: 11 July 2008. NF 2008: 020
(684kb)
ECJ referral on cross-border fiscal unity

Newsflash: 2 July 2008. NF 2008: 019
(685kb)
Administrative Court of Appeal judgment on French withholding tax due by foreign pension funds on capital gains

Newsflash: 30 June 2008. NF 2008: 018
(687kb)
ECJ judgment on German corporate tax uplift under the former imputation system: Burda case

Newsflash: 24 June 2008. NF 2008: 017
(681kb)
Central Tax Board judgment on Finnish withholding tax on cross-border portfolio dividends

Newsflash: 17 June 2008. NF 2008: 016
(688kb)
AG Opinion on Basque tax measures and classification as State aid in the UGT Rioja Case

Newsflash: 3 June 2008. NF 2008: 015
(686kb)
EFTA Court judgment on Norwegian tax rules on maximum credit allowance: Seabrokers case

Newsflash: 29 May 2008. NF 2008: 014
(687kb)
ECJ judgment on Dutch credit of foreign dividend withholding tax: Orange European Smallcap Fund NV

Newsflash: 15 May 2008. NF 2008: 013
(682kb)
ECJ referral on Estonian withholding tax on outbound dividend payments

Newsflash: 14 May 2008. NF 2008: 012
(685kb)
EC takes steps against Spain and Portugal regarding their discriminatory taxation of outbound dividends to foreign pension funds

Newsflash: 14 May 2008. NF 2008: 011
(685kb)
AG opinion on discriminatory tax treatment of the acquisition of shares by third country residents

Newsflash: 9 May 2008. NF 2008: 010
(689kb)
AG opinion on Belgian application of the Parent subsidiary Directive: Cobelfret case

Newsflash: 7 May 2008. NF 2008: 009
(682kb)
Italian Tax Authorities’ Resolution on the application of Tax Treaties for pension funds and investment funds

Newsflash: 9 April 2008. NF 2008: 008
(683kb)
AG opinion on the compatibility of the French Tax Code with EU Parent-Subsidiary Directive: Banque Fédérative du Crédit Mutuel case

Newsflash: 4 April 2008. NF 2008: 007
(696kb)
ECJ judgment on Spanish R&DT innovation tax credit scheme

Newsflash: 1 April 2008. NF 2008: 006
(683kb)
Dutch Supreme Court judgment on recognition of foreign charitable institutions

Newsflash: 1 April 2008. NF 2008: 005
(685kb)
ECJ referral on extended statutory time limit for issuing an additional tax assessment for foreign income

Newsflash: 27 March 2008. NF 2008: 004
(682kb)
Polish lower court judgment on taxation of interest earned by EU-based investment funds

Newsflash: 27 March 2008. NF 2008: 003
(705kb)
EC decision: 2003 Italian tax scheme for recognition of hidden capital gains of privatised banks is State aid

Newsflash: 20 February 2008. NF 2008: 002
(681kb)
EC authorises Spanish corporate tax deduction aimed at promoting R&D

Newsflash: 12 February 2008. NF 2008: 001
(685kb)
Swedish Advance Ruling Board rules that Swedish group relief system is incompatible with EC Law

Newsflashes 2007 

Newsflash: 14 December 2007. NF 2007: 017
(684kb)
Proposed amendments to bring Estonian law in line with parent-subsidiary directive

Newsflash: 11 December 2007. NF 2007: 016
(680kb)
Irish extension of the remittance basis of taxation to UK source income

Newsflash: 3 December 2007. NF 2007: 015
(680kb)
EC starts formal State aid investigation into French plans to grant tax aid to insurers selling specific solidarity policies

Newsflash: 31 October 2007. NF 2007: 014
(587kb)
Norway – Tax exemption method and refund of withholding tax imposed on dividends

Newsflash: 17 October 2007. NF 2007: 013
(598kb)
Update on the proposed changes in the withholding tax refund procedure for foreign investment funds in Austria

Newsflash: 9 October 2007. NF 2007: 012
(585kb)
ECJ referral on the Belgian dividends-received deduction regime

Newsflash: 4 October 2007. NF 2007: 011
(583kb)
Amendment of the Italian tax legislation concerning outbound dividends

Newsflash: 18 July 2007. NF 2007: 010
(584kb)
Polish Government announces amendment to discriminatory rules regarding the taxation of dividend and interest payments to foreign EU pension funds

Newsflash: 29 June 2007. NF 2007: 009
(586kb)
ECJ referral on Finnish withholding taxation on dividends paid by a Finnish company to a Luxembourg SICAV

Newsflash: 30 May 2007. NF 2007: 008
(587kb)
ECJ order on the applicability of Article 56 EC to German thin cap rules: Lasertec case

Newsflash: 29 May 2007. NF 2007: 007
(583kb)
Complaint lodged with the EC re Dutch statutory time limit of 12 years for recovering income tax on foreign income

Newsflash: 15 May 2007. NF 2007: 006
(583kb)
Italian Tax Authorities’ Resolution on the application of Article 15 of the 2004 Agreement between the EU and Switzerland

Newsflash: 10 May 2007. NF 2007: 005
(585kb)
Finnish Supreme Administrative Court decision: Transfer of Registered Office of an SE and local effects

Newsflash: 3 April 2007. NF 2007: 004
(584kb)
EC requests Ireland to amend its discriminatory provision on the taxation of UK source income

Newsflash: 7 March 2007. NF 2007: 003
(588kb)
Amendments to Ireland’s patent royalty exemption

Newsflash: 22 February 2007. NF 2007: 002
(586kb)
UK Court of Appeal judgement concerning cross border loss relief in M&S case

Newsflash: 24 January 2007. NF 2007: 001
(584kb)
ECJ referrals for Belgium, Spain, Italy, Netherlands and Portugal for their discriminatory taxation of outbound dividends