France Tax News

Protocol to treaty between France and Japan enters into force – details

16 January 2008

Amending protocol between Japan and France enters into force

3 December 2007

Finance Amendment Bill for 2007 adopted by Council of Ministers

3 December 2007

Protocol to treaty between Luxembourg and France ratified

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

Bill ratifying Accession Convention to EC Arbitration Convention submitted to French Parliament

4 November 2007

Amending Protocol to treaty between France and Argentina enters into force

4 November 2007

Amending protocol to France-Japan treaty ratified

4 November 2007

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

4 November 2007

Finance Bill for 2008 adopted by Council of Ministers – measures for companies

4 November 2007

Treaty between Denmark and France - Danish election invalidates tax bill to terminate treaty

4 November 2007

Protocol between Argentina and France ratified

1 October 2007

Treaty between Australia and France ratified

1 October 2007

Administrative Court of Appeals of Paris decision – whether withholding tax on immovable property gains derived by non-residents compatible with treaty between France and Greece (non-discrimination) and EC law (freedom of establishment)

1 October 2007

Clarification on application of CFC legislation published

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

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

2 September 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

Treaty between Luxembourg and France – Luxembourg Administrative Court rules income of Luxembourg SA from French real estate owned by French SCI taxable in Luxembourg

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

International tax conference on CCCTB held in Berlin

18 June 2007

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

18 June 2007