Slovenia Tax News
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
Agreement between Slovenia and British Virgin Islands on taxation of savings income ratified
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Protocol to treaty between Germany and Slovenia enters into force
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Treaty between Slovenia and Iceland enters into force
Amendments to Corporate Income Tax Law proposed
Protocol to treaty between Switzerland and Slovenia signed
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Investment Funds and Management Companies Act – amendments proposed
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Amendments to Corporate Income Tax Law approved
Amendments to Corporate Income Tax Law proposed
Treaty between Cyprus and Slovenia enters into force
Treaty between Slovenia and Belarus enters into force
Treaty between Qatar and Slovenia enters into force
Treaty between Singapore and Slovenia enters into force
Treaty between Norway and Slovenia – details
Amendments to Corporate Income Tax and Personal Income Tax Law adopted
Treaty between Italy and Slovenia entered into force
Treaty between Norway and Slovenia enters into force
Treaty between Norway and Slovenia enters into force
Dutch dividend withholding tax exemption extended to certain EEA countries
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Treaty between Slovenia and Norway – signed and ratified
European Commission refers Germany to ECJ over taxation of outbound dividends
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