Germany Tax News
Federal Council approves Annual Tax Act 2008
Brazil and Germany signed agreement relating to PIS and COFINS taxes
Protocol to treaty between United States and Germany approved
Draft Bill Annual Tax Act 2008 adopted by Federal Parliament
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
European Commission sends reasoned opinion to Germany regarding rules applied to cross-border loss offset
Tax incentive for venture capital investments
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
Federal Cabinet adopts Draft Bill for Annual Tax Act 2008
ECJ: Finnish group contribution regime compatible with EC Law – details
German Lower Court
US Senate hearings on protocol to treaty between Germany and US
Draft Bill on disclosure requirement for international tax planning structures discussed
Federal Council approves Bill on Corporate Tax Reform
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
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
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
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Federal Cabinet adopts changed proposal for major corporate tax reform 2008
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Ministry of Finance issues decree in response to ECJ decision Rewe Zentralfinanz
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Federal Ministry of Finance issues guidance on anti-treaty-shopping rules
Indian decision that income arising from dealings with an Indian branch is taxable
International tax conference on CCCTB held in Berlin
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