Slovak Republic Tax News
Treaty between Kazakhstan and Slovak Republic enters into force
12 May 2011
Protocol to treaty between Switzerland and Slovak Republic signed and details
30 March 2011
Amendments to Income Tax Act and Act on Accounting – Corporate taxpayers
5 March 2010
Amendments to Income Tax Act and Act on Accounting – Corporate taxpayers
19 February 2010
Dutch dividend withholding tax exemption extended to certain EEA countries
16 September 2009
Treaty between Slovak Republic and Kazakhstan enters into force
16 September 2009
Treaty between Slovak Republic and Vietnam – details
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 Slovak Republic and Vietnam approved
7 June 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
10 April 2009
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 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 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
OECD released 2008 Model Tax Convention
7 October 2008
Guidance concerning tax aspects of introduction of euro issued
30 August 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
Comments on draft contents of 2008 update to Model Tax Convention published
27 July 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
21 June 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
21 June 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
21 June 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
21 June 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
21 June 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
21 June 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
21 June 2008