Malta Tax News

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

Protocol to treaty between Lebanon and Malta signed

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

Protocol to treaty between Malta and Italy signed

10 April 2009

Treaty between Ireland and Malta enters into force

16 March 2009

Treaty between United States and Malta referred to US Congress for ratification

22 February 2009

Treaty between Malta and Ireland – details

22 February 2009

Loss carry-forward extended to 10 years

22 February 2009

Treaty between Switzerland and Malta signed

22 February 2009

Treaty between Qatar and Malta initialled

22 February 2009

Treaty between Ireland and Malta signed

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 Malta and Greece 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

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

Protocol to treaty between France and Malta signed

7 October 2008

Treaty between United States and Malta - details

30 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

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

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

21 June 2008

European Commission closes infringement procedure against Luxembourg concerning taxation of dividends

21 June 2008

ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment

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

Treaty between United States and Malta initialled

21 June 2008

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

14 May 2008