Czech Rep Tax News

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

16 January 2008

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

16 January 2008

Treaty between Czech Republic and New Zealand – details

16 January 2008

Treaty between Czech Republic and New Zealand signed

3 December 2007

Tax reform – proposed tax law amendments approved by Senate

4 November 2007

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

4 November 2007

Treaty between Czech Republic and New Zealand to be signed

4 November 2007

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

4 November 2007

Treaty between Czech Republic and Belgium – Taxation of industrial royalties to be amended (MFN)

4 November 2007

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

2 September 2007

OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments

2 September 2007

Tax reform – proposed tax law amendments approved in third reading

2 September 2007

Arrangements to ensure tax neutrality of spin-off adopted

29 July 2007

EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends

29 July 2007

ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details

29 July 2007

Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published

29 July 2007

ECJ: Finnish group contribution regime compatible with EC Law – details

29 July 2007

EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends

29 July 2007

ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details

2 July 2007

ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details

2 July 2007

ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law

2 July 2007

ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details

2 July 2007

ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details

2 July 2007

Amendment to Investment Incentives Act awaiting president's signature

2 July 2007

International tax conference on CCCTB held in Berlin

18 June 2007

Tax reform – proposed tax law amendments submitted to government

18 June 2007

Protocol to treaty between Czech Republic and Russia – details

18 June 2007

Discussion draft on application and interpretation of non-discrimination article of OECD Model – details

18 June 2007

Treaty between Czech Republic and Cyprus initialled

28 May 2007

Revised Commentary on Article 7 of OECD Model released

28 May 2007