Slovak Republic Tax News
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
2 December 2013
Protocol to treaty between Poland and Slovak Republic signed
12 November 2013
Amendments to the Income Tax Act approved
29 July 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
29 July 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
27 June 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
24 June 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
24 June 2013
Withholding tax under EU Savings Directive to be abolished
24 June 2013
Heavy restrictions on capital movements enter into force
6 May 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
6 May 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
4 May 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
25 March 2013
Treaty between Kuwait and Slovak Republic signed
9 February 2013
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
9 February 2013
Protocol to treaty between Switzerland and Slovak Republic enters into force
14 October 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
3 September 2012
Treaty between Czech Republic and Slovak Republic – Czech Supreme Administrative Court: No time requirement for creation of fixed place PE
3 September 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
29 July 2012
Amendments to the Income Tax Act approved
29 July 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
29 July 2012
Tax agreement between Slovak Republic and Taiwan signed and enters into force
15 September 2011
Treaty between Kazakhstan and Slovak Republic enters into force
12 May 2011
Protocol to treaty between Switzerland and Slovak Republic signed and details
30 March 2011
Amendments to Income Tax Act and Act on Accounting – Corporate taxpayers
5 March 2010
Amendments to Income Tax Act and Act on Accounting – Corporate taxpayers
19 February 2010
Dutch dividend withholding tax exemption extended to certain EEA countries
16 September 2009
Treaty between Slovak Republic and Kazakhstan enters into force
16 September 2009
Treaty between Slovak Republic and Vietnam – details
13 August 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
16 July 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
16 July 2009