Austria Tax News
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Treaty between Austria and Barbados – details
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Austrian Regulations to Austria-Netherlands tax treaty published in the Netherlands (withholding tax reduction or refund)
Preliminary ruling requested from ECJ regarding conditions for claiming Austrian investment growth premium
Treaty between Denmark and Austria to be ratified
Protocol to treaty between Slovenia and Austria enters into force
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Accession Convention to Arbitration Convention for 10 new Member States ratified by Austria
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Protocol to treaty between Austria and Sweden enters into force
ECJ: Finnish group contribution regime compatible with EC Law – details
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Treaty between Austria and Saudi Arabia enters into force
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Treaty between Denmark and Austria signed
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
International tax conference on CCCTB held in Berlin
Treaty between Austria and Barbados to enter into force
Revised Commentary on Article 7 of OECD Model released
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