Netherlands Tax News

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

8 February 2008

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

8 February 2008

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

16 January 2008

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 Netherlands and China (People's Rep.) – implementation agreement on exchange of information signed and details

16 January 2008

Austrian Regulations to Austria-Netherlands tax treaty published in the Netherlands (withholding tax reduction or refund)

16 January 2008

Netherlands Supreme Court holds that dividend withholding tax on distributions to Luxembourg minority shareholder incompatible with free movement of capital

16 January 2008

Treaty between Qatar and Netherlands – negotiations

3 December 2007

Lower House approves tax plan 2008

3 December 2007

Regulations to Netherlands-US tax treaty published in the Netherlands (withholding tax reduction or refund)

3 December 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

EU Commission's State aid decision on Netherlands group finance regime partially nullified

4 November 2007

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

4 November 2007

Treaty between the Netherlands and China – negotiations

1 October 2007

Bill to simplify limited liability company legislation published

1 October 2007

AG: Most-favoured nation treatment and Community preference do not require extension of the tax sparing credit under tax treaties with Brazil and Greece to third countries

2 September 2007

New agreement on organizations eligible for benefits under Art. 35 of Netherlands-US treaty signed

2 September 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

Treaty between the Netherlands and Barbados enters into force

2 September 2007

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

2 September 2007

Lower Court of The Hague decided parent company of group not holding company for purposes of Tax Regulation of the Kingdom

2 September 2007

Upper House adopted bill on introduction of new investment fund regime and amendments to existing regime

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

Netherlands restriction on loss compensation under transitional regime compatible with treaty between Netherlands and Italy, EC fundamental freedoms, ECHR Treaty

29 July 2007

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

29 July 2007

Implementation Bill on fiscal aspects of partnerships submitted to parliament

29 July 2007

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

29 July 2007

Treaty between Belgium and Netherlands – Court of Appeal Ghent holds stock of goods does not constitute PE

29 July 2007