France Tax News

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Bill to terminate treaty with France adopted by Danish parliament

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ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details

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ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law

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European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive

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European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends

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Protocol to treaty between Qatar and France signed

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ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details

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Treaty between Belgium and France – Court of Appeal of Brussels decides compensation received per non-competition clause classified as employment income

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OECD released discussion draft on transactional profit methods

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European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention

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ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive

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Protocol to treaty between Luxembourg and France enters into force

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Guideline on thin capitalization rules published

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Protocol to treaty between Luxembourg and France ratified

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First part of Finance Bill 2008 adopted by Upper House of Parliament

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Treaty between France and Australia submitted to French Parliament

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ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital

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Treaty between Denmark and France – bill reintroduced

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ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital

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Protocol to treaty between France and Japan enters into force – details

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Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries

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Finance Amendment Bill for 2007 adopted by Council of Ministers

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Amending protocol between Japan and France enters into force

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ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details

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Finance Bill for 2008 adopted by Council of Ministers – measures for companies

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Amending protocol to France-Japan treaty ratified

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Amending Protocol to treaty between France and Argentina enters into force

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ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system

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Protocol to treaty between Luxembourg and France ratified

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Treaty between Denmark and France - Danish election invalidates tax bill to terminate treaty

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