Croatia Tax News
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Amendments to the General Tax Act enacted
Treaty between Morocco and Croatia 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
Law on investments - enacted
Simplified requirements for establishment of LLC
Treaty between Croatia and Indonesia enters into force
New Investment Incentives Regime proposed
Protocol to treaty between Czech Republic and Croatia enters into force
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
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Treaty between Croatia and Qatar – details
Treaty between Croatia and Qatar enters into force
Treaty between Croatia and Iceland enters into force
Treaty between Croatia and Oman enters into force
Amendments to Profits Tax Law enacted
Treaty between Croatia and Italy enters into force
Dutch dividend withholding tax exemption extended to certain EEA countries
Treaty between Denmark and Croatia – details
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 Croatia and Morocco ratified
European Commission refers Germany to ECJ over taxation of outbound dividends
Treaty between Croatia and Denmark enters into force
Treaty between Croatia and Qatar ratified
Treaty between Croatia and Iran enters into force
Treaty between Qatar and Croatia ratified
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
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