Orbitax

Spain Tax News

ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital

16 January 2008

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

16 January 2008

Due to the election on 13 November 2007, several tax bills which at the time were not yet adopted were annulled. In the beginning of December 2007, the majority of the tax bills were reintroduced by the government.

16 January 2008

Corporate income tax

16 January 2008

Treaty between Qatar and Spain – negotiations

3 December 2007

Draft regulations on anti-avoidance measures published

3 December 2007

Treaty between Spain and Saudi Arabia – details

3 December 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 Spain and Senegal – details

4 November 2007

Treaty between Denmark and Spain - Danish election invalidates tax bill to terminate treaty

4 November 2007

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

4 November 2007

Corporate income tax – amended

4 November 2007

Treaty between Spain and Trinidad and Tobago initialled

1 October 2007

AG: Most-favoured nation treatment and Community preference do not require extension of the tax sparing credit under tax treaties with Brazil and Greece to third countries

2 September 2007

Treaty between Malaysia and Spain – details

2 September 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 Spain

2 September 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

Treaty between Spain and Saudi Arabia signed

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

Treaty between Spain and Costa Rica ratified

2 July 2007

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