Sweden Tax News
Budget for 2013 – final approval
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
Budget for 2013 – Details
Budget for 2013 presented to parliament
Protocol to treaty between Sweden and Switzerland enters into force
Spring Budget for 2012 approved by parliament and plans for 2013 announced
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
Protocol to treaty between South Africa and Sweden enters into force
Protocol to treaty between Sweden and Barbados – details (LOB and exchange of information)
Protocol to treaty between Sweden and Switzerland – details
Changed rules on cross-border group contributions
Parliament enacts bills amending corporate taxation
Dutch dividend withholding tax exemption extended to certain EEA countries
Law on APAs proposed
Swedish government proposes ratification of three agreements with British Virgin Islands
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
Swedish government proposes ratification of three agreements with Bermuda
Agreements between British Virgin Islands and Sweden signed
Four agreements between Bermuda and Sweden signed
European Commission refers Germany to ECJ over taxation of outbound dividends
Court rules on cross-border group contributions
Sweden
Budget bill enacted
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
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
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