Czech Rep Tax News

Treaty between Czech Republic and Cyprus enters into force

21 December 2009

Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 2009

Amendment to Income Tax Law signed by president

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 Czech Republic and Cyprus – details

7 June 2009

Treaty between Czech Republic and Colombia – first round of negotiations

7 June 2009

Protocol to treaty between Czech Republic and Russia enters into force

7 June 2009

Protocol to treaty between Russia and Czech Republic approved by upper chamber of Russian parliament

13 May 2009

Treaty between Czech Republic and Cyprus to be signed

13 May 2009

European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009

Treaty between Czech Republic and Saudi Arabia – negotiations

10 April 2009

Amendment to Income Tax Law – further details

22 February 2009

Treaty between New Zealand and Czech Republic enters into force – erratum

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

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

Treaty between New Zealand and Czech Republic enters into force

7 October 2008

Major changes to corporate and individual taxation considered

7 October 2008

OECD released 2008 Model Tax Convention

7 October 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

Income Taxes Act amended to facilitate cross-border mergers

27 July 2008

Treaty between Czech Republic and New Zealand ratified

27 July 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