EU Direct Tax Group Newsflashes
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.
Current issue
Previous issues
September 2012
- Belgium: AG opinion in the case regarding Notional Interest Deduction regime (Argenta Spaarbank NV C-350/11)
- Luxembourg - ECJ decision of 6 September 2012 (C – 380/11) - Reserve for the reduction of Net Wealth Tax charge
- Portugal – ECJ judgment on exit taxation (Case C-38/10)
- ECJ decides in Philips Electronics case (UK consortium group relief)
August 2012
- Dutch Court of Appeal grants refund of dividend withholding tax to Swiss pension fund
- ECJ: Belgian rules on withholding tax on outbound dividends not in line with free movement of capital
- Germany - BFH ruled on deductibility of expenses from the withholding tax base of royalty payments
July 2012
- ECJ decision on exchange of shares with a company resident in an EEA State, case A Oy (C-48/11)
- Finland – AG Kokott’s Opinion in A Oy (C-123/11) on cross-border mergers and loss utilization
- Germany - ECJ decided in the Scheunemann case (C-31/11)
- Madrid´s Regional Administrative Tax Court rules against several insurance companies
- Madrid’s Regional Administrative Tax Court rules in favour of several investment funds and pension schemes
- The EU financial transactions tax: unprecedented steps
June 2012
- EU Commission issues Communication on concrete ways to reinforce the fight against tax fraud and tax evasion including in relation to third countries
- Netherlands – Court of Appeal rules that Dutch exit tax provisions are EU-proof
- Spain – reforms involving mutual assistance with other EU states
April 2012
March 2012
- European Commission infringement action against the UK regarding corporate exit tax provisions
- Dutch Court of Appeal decides that a Finnish investment fund is entitled to a refund of Dutch dividend withholding tax
- British Aggregates Association v the European Commission supported by the UK
February 2012
- ECJ hearing on French discrimination against foreign investment funds
- European Commission announces public consultation on need to review EU Guidelines on State Aid to Maritime Transport
- The EU Financial Transactions Tax Latest developments
- New provisions on Italian exit tax rules
- Advocate General opinion on availability of compound interest for VAT reclaims may have implications for direct tax reclaims
- French/German approximation of corporation tax - green paper published
- European Commission announces comprehensive overhaul of EU State aid control process, fiscal State aid a priority area
January 2012
- Madrid´s Regional Administrative Tax Court acknowledges the application of EU Law over previous discriminatory National Law
- Finnish Supreme Administrative Court asks ECJ for preliminary ruling on possible State aid relating to loss carry forward regime
December 2011
- The denial of a foreign tax credit by the Spanish legislation for taxes accrued but not paid is compatible with EU law
- Sweden – Anti-debt push down rules not in conflict with EU law
- Sweden – Administrative Court of Appeal grants tax deduction on currency loss
November 2011
- Austria – National high court decides on taxation of third country portfolio dividends
- Portugal - ECJ preliminary ruling on the concept of “valid commercial reasons”
- The Italian Supreme Court: deadline for the submission of refund claims in case of ECJ decisions
- The EU Financial Transactions Tax Where are we now?
October 2011
September 2011
- Germany - infringement procedure on 'transfer of hidden reserves'
- French avoir fiscal and précompte: violation of the fundamental freedoms of establishment and movement of capital
- ECJ decision: Tax advantages granted to cooperative companies could be State Aid
July 2011
- Italian Tax Authorities issue Circular Letter on the refund of WHT on outbound dividends
- Germany - ECJ judgment in the Scheuten Solar Technology case
- French court refers France to ECJ over alleged discrimination against foreign investment funds
- The Commission launches an investigation into tax benefits granted by Spain for the purchase of ships
- Germany - Imputation tax credit for inbound dividends: judgment in the Meilicke II case
- Netherlands Supreme Court rejects ‘per element’ approach
Contacts
- Frank Engelen
- EU tax harmonisation initiative leader
- Tel: +31 (0)88 792 42 50
- Bob van der Made
- EUDTG Secretariat
- Tel: +31 (0)88 792 36 96
