France Tax News

European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends

16 March 2008

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

8 February 2008

European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention

8 February 2008

OECD released discussion draft on transactional profit methods

8 February 2008

Protocol to treaty between Luxembourg and France enters into force

8 February 2008

ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive

8 February 2008

Treaty between Belgium and France – Court of Appeal of Brussels decides compensation received per non-competition clause classified as employment income

8 February 2008

Protocol to treaty between Qatar and France signed

8 February 2008

Guideline on thin capitalization rules published

8 February 2008

Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries

16 January 2008

First part of Finance Bill 2008 adopted by Upper House of Parliament

16 January 2008

Treaty between Denmark and France – bill reintroduced

16 January 2008

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

Treaty between France and Australia submitted to French Parliament

16 January 2008

Protocol to treaty between Luxembourg and France ratified

16 January 2008

Protocol to treaty between France and Japan enters into force – details

16 January 2008

Amending protocol between Japan and France enters into force

3 December 2007

Finance Amendment Bill for 2007 adopted by Council of Ministers

3 December 2007

Protocol to treaty between Luxembourg and France ratified

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

Amending Protocol to treaty between France and Argentina enters into force

4 November 2007

Amending protocol to France-Japan treaty ratified

4 November 2007

Bill ratifying Accession Convention to EC Arbitration Convention submitted to French Parliament

4 November 2007

Finance Bill for 2008 adopted by Council of Ministers – measures for companies

4 November 2007

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

4 November 2007

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

4 November 2007

Protocol between Argentina and France ratified

1 October 2007

Treaty between Australia and France ratified

1 October 2007

Administrative Court of Appeals of Paris decision – whether withholding tax on immovable property gains derived by non-residents compatible with treaty between France and Greece (non-discrimination) and EC law (freedom of establishment)

1 October 2007