Orbitax

Italy Tax News

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 Ireland and Italy – Irish High Court rules treaty covers CGT

4 November 2007

CFC regime applies if company resident in black list country regardless of effective tax rate

4 November 2007

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

4 November 2007

Draft Budget for 2008 – highlights

4 November 2007

Deductibility of costs incurred for acquisition of financial lease contract

1 October 2007

Badwill in a transfer of a going concern transaction

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

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

Netherlands restriction on loss compensation under transitional regime compatible with treaty between Netherlands and Italy, EC fundamental freedoms, ECHR Treaty

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

FTC available for withholding tax levied on interest from black listed country

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

Ruling on circumstances under which an internet server constitutes a PE

2 July 2007

International tax conference on CCCTB held in Berlin

18 June 2007

Italian tax authorities issue ruling re treatment of Italian PE of UK partnership, income paid by UK partnership to Italian partners

18 June 2007

Italian tax authorities interpret application of Art. 15 of EU-Swiss Agreement

18 June 2007

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

18 June 2007

Revised Commentary on Article 7 of OECD Model released

28 May 2007

Legislative Decree amending Parent-Subsidiary Directive published in Official Gazette

28 May 2007

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

28 April 2007

Final Report on Improving the Resolution of Tax Treaty Disputes

24 March 2007

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