Latvia Tax News
European Commission refers Germany to ECJ over taxation of outbound dividends
Treaty between Latvia and Kuwait initialled
Treaty between Latvia and Korea (Rep.) ratified
Amendments to tax laws published
Treaty between Latvia and Morocco 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
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
India approves signing of treaty with Latvia
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Amendments to tax laws proposed
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Latvia
Treaty between Latvia and Morocco signed
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Treaty between Tunisia and Latvia initialled
On 15 June 2008, Latvia and Korea (Rep.) signed a first-time income tax treaty.
Treaty between Latvia and Italy enters into force
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Treaty between Italy and Latvia – ratified by Italy and details
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
Latvia responds to European Commission's letter of formal notice regarding taxation of outbound dividends
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Treaty between Latvia and Mexico – negotiations
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
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