Malta Tax News
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
2 July 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – 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: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
2 July 2007
International tax conference on CCCTB held in Berlin
18 June 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
28 April 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
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
24 February 2007
Treaty between Iceland and Malta enters into force
24 February 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
24 February 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
24 February 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
15 January 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
15 January 2007
Treaty between Spain and Malta – details
12 November 2006
Treaty between Greece and Malta signed
12 November 2006
Treaty between Spain and Malta enters into force; erratum for date of signature
14 October 2006
Treaty between Spain and Malta signed
13 August 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
13 August 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
13 August 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
13 August 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
13 August 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
13 August 2006
European Commission requests the abolition of distortive tax regimes in Malta by the
14 May 2006
Treaty between United Arab Emirates and Malta signed
9 April 2006
Treaty between Singapore and Malta signed
9 April 2006