Sweden Tax News
Budget for 2013 presented to parliament
23 October 2012
Protocol to treaty between Sweden and Switzerland enters into force
3 September 2012
Spring Budget for 2012 approved by parliament and plans for 2013 announced
3 September 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
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
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
Protocol to treaty between South Africa and Sweden enters into force
3 June 2012
Protocol to treaty between Sweden and Barbados – details (LOB and exchange of information)
22 December 2011
Protocol to treaty between Sweden and Switzerland – details
27 April 2011
Changed rules on cross-border group contributions
25 May 2010
Parliament enacts bills amending corporate taxation
21 December 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
16 September 2009
Law on APAs proposed
13 August 2009
Swedish government proposes ratification of three agreements with British Virgin Islands
16 July 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
16 July 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
16 July 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
16 July 2009
Swedish government proposes ratification of three agreements with Bermuda
16 July 2009
Agreements between British Virgin Islands and Sweden signed
7 June 2009
Four agreements between Bermuda and Sweden signed
13 May 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
10 April 2009
Court rules on cross-border group contributions
10 April 2009
Sweden
23 January 2009
Budget bill enacted
24 December 2008
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
4 November 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
4 November 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
4 November 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
4 November 2008
Budget for 2009 presented to parliament
4 November 2008
Proposed changes to corporate taxation in upcoming Budget for 2009
7 October 2008