Greece Tax News
Protocol to treaty between Greece and Switzerland enters into force
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
New tax law published in Official Gazette
New tax measures submitted to parliament
Ministry of Finance submits provision to parliament on abolition of the Code of Books and Records
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
Ministry of Finance clarifies tax treatment of Greek-source royalties in tax treaties with Czech Republic and Hungary
Protocol to treaty between Greece and Switzerland 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
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Reform of tax system – Proposal announced
Protocol to treaty between Switzerland and Greece enters into force
Treaty between Qatar and Greece enters into force
Treaty between Greece and Tunisia enters into force
New tax law enacted – details
New tax draft law – submitted to Parliament
Treaty between Saudi Arabia and Greece enters into force
Treaty between Canada and Greece enters into force
Treaty between Greece and Morocco enters into force
Treaty between Greece and Morocco enters into force
Major tax reform
Extra contribution for large companies
Treaty between Austria and Greece – details
Dutch dividend withholding tax exemption extended to certain EEA countries
New transfer pricing rules; First-time thin capitalization rules
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
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: Greek rules on taxation of inbound dividends and foreign partnerships incompatible with EC law
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