Czech Rep Tax News

Tax reform – proposed tax law amendments approved in third reading

2 September 2007

Arrangements to ensure tax neutrality of spin-off adopted

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

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

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

Amendment to Investment Incentives Act awaiting president's signature

2 July 2007

International tax conference on CCCTB held in Berlin

18 June 2007

Tax reform – proposed tax law amendments submitted to government

18 June 2007

Protocol to treaty between Czech Republic and Russia – details

18 June 2007

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

18 June 2007

Treaty between Czech Republic and Cyprus initialled

28 May 2007

Revised Commentary on Article 7 of OECD Model released

28 May 2007

New government tax reform plans – details

28 May 2007

Treaty between Czech Republic and Austria enters into force

28 May 2007

Protocol to treaty between Czech Republic and Russia to be signed

28 May 2007

ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details

28 April 2007

Bill amending Investment Incentives Act

28 April 2007

Treaty between Czech Republic and Cyprus – negotiations

28 April 2007

Final Report on Improving the Resolution of Tax Treaty Disputes

24 March 2007

Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement

24 March 2007

ECJ: hearing in case regarding Dutch withholding tax on outbound dividends

24 March 2007

New decree on interpretation of Income Tax Act

24 February 2007

EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies

24 February 2007