Orbitax

Austria Tax News

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

16 January 2008

Treaty between France and Australia submitted to French Parliament

16 January 2008

Details of the first-time income and capital tax treaty between Austria and Saudi Arabia, signed on 18 March 2006, have become available. The treaty was concluded in the German, English and Arabian languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model Convention.

16 January 2008

Treaty between Austria and Barbados – details

16 January 2008

Protocol to theaty with Austria enters into force

16 January 2008

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

16 January 2008

Treaty between Denmark and Austria – bill reintroduced

16 January 2008

Preliminary ruling requested from ECJ regarding conditions for claiming Austrian investment growth premium

3 December 2007

Protocol to treaty between Slovenia and Austria enters into force

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 Denmark and Austria to be ratified

4 November 2007

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

4 November 2007

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

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

Accession Convention to Arbitration Convention for 10 new Member States ratified by Austria

2 September 2007

Protocol to treaty between Austria and Sweden enters into force

29 July 2007

EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends

29 July 2007

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

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

29 July 2007

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

29 July 2007

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

2 July 2007

Treaty between Denmark and Austria signed

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

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

2 July 2007

Treaty between Austria and Saudi Arabia enters into force

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

International tax conference on CCCTB held in Berlin

18 June 2007

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

18 June 2007

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