Slovak Republic Tax News

Treaty between Czech Republic and Slovak Republic – Czech Supreme Administrative Court: No time requirement for creation of fixed place PE

3 September 2012

Amendments to the Income Tax Act approved

29 July 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

Tax agreement between Slovak Republic and Taiwan signed and enters into force

15 September 2011

Treaty between Kazakhstan and Slovak Republic enters into force

12 May 2011

Protocol to treaty between Switzerland and Slovak Republic signed and details

30 March 2011

Amendments to Income Tax Act and Act on Accounting – Corporate taxpayers

5 March 2010

Amendments to Income Tax Act and Act on Accounting – Corporate taxpayers

19 February 2010

Treaty between Slovak Republic and Kazakhstan enters into force

16 September 2009

Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 2009

Treaty between Slovak Republic and Vietnam – details

13 August 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

Treaty between Slovak Republic and Vietnam approved

7 June 2009

European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009

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

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

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

OECD released 2008 Model Tax Convention

7 October 2008

Guidance concerning tax aspects of introduction of euro issued

30 August 2008

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

30 August 2008

OECD Council approves 2008 Model Tax Convention

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

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

27 July 2008

ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital

21 June 2008

ECJ: Decision by reasoned order in UK CFC and foreign dividend test case

21 June 2008