Portugal Tax News

Government's austerity plan – additional measures approved by Council of Ministers

13 June 2010

Treaty between Uruguay and Portugal – details

26 April 2010

Budget for 2010 – direct taxation details

5 March 2010

Budget for 2010 – direct taxation details

19 February 2010

Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 2009

ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries

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

ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

16 July 2009

European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009

Treaty between Qatar and Portugal – negotiations

23 January 2009

Treaty between Portugal and South Africa enters into force

24 December 2008

State Budget proposal for 2009 (corporate income tax) – details

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

Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages

4 November 2008

Treaty between Chile and Portugal enters into force

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

Treaty between South Africa and Portugal signed and 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

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

7 October 2008

Treaty between Chile and Portugal approved by Chilean Congress

7 October 2008

OECD released 2008 Model Tax Convention

7 October 2008

Discussion draft on New Art. 7 of OECD Model – details

30 August 2008

OECD Council approves 2008 Model Tax Convention

11 August 2008

Treaty between Portugal and Israel enters into force – erratum

11 August 2008

Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax

11 August 2008

Treaty between Portugal and Israel enters into force

27 July 2008

Comments on draft contents of 2008 update to Model Tax Convention published

27 July 2008

European Commission closes infringement procedure against Luxembourg concerning taxation of dividends

21 June 2008

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

21 June 2008

European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends

21 June 2008