Hungary Tax News
Treaty between Germany and Hungary – details
Treaty between Hong Kong and Hungary enters into force
Tax agreement between Hungary and Taiwan enters into force
Tax package promulgated
Treaty between Hong Kong and Hungary – details
Tax package approved by parliament – Corporate taxation (including bank tax)
Dutch dividend withholding tax exemption extended to certain EEA countries
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Treaty between United States and Hungary – negotiations
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
Amendments to tax laws
Treaty between Qatar and Hungary initialled
European Commission refers Germany to ECJ over taxation of outbound dividends
Amendments to tax laws
Amendments to tax laws proposed – draft bill
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
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
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
OECD released 2008 Model Tax Convention
Discussion draft on New Art. 7 of OECD Model – details
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
OECD Council approves 2008 Model Tax Convention
Comments on draft contents of 2008 update to Model Tax Convention published
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: Advocate General finds national rules prohibiting a company registered in a Member State to transfer its operational headquarters to another Member State incompatible with the freedom of establishment
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
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