Czech Rep Tax News
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
Treaty between Czech Republic and Colombia – first round of negotiations
Protocol to treaty between Czech Republic and Russia enters into force
Treaty between Czech Republic and Cyprus – details
Treaty between Czech Republic and Cyprus to be signed
Protocol to treaty between Russia and Czech Republic approved by upper chamber of Russian parliament
European Commission refers Germany to ECJ over taxation of outbound dividends
Treaty between Czech Republic and Saudi Arabia – negotiations
Amendment to Income Tax Law – further details
Treaty between New Zealand and Czech Republic enters into force – erratum
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
Treaty between New Zealand and Czech Republic enters into force
Major changes to corporate and individual taxation considered
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
Income Taxes Act amended to facilitate cross-border mergers
Comments on draft contents of 2008 update to Model Tax Convention published
Treaty between Czech Republic and New Zealand ratified
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
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
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
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