Greece Tax News
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
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
Final Report on Improving the Resolution of Tax Treaty Disputes
24 March 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
24 March 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
Report on Attribution of Profits to PEs released
24 February 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
24 February 2007
New Bill on taxation and incentives
15 January 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 Greece and Malta signed
12 November 2006
Protocol to treaty between Netherlands and Greece enters into force
14 October 2006
Credit relief for dividends from outside EU
14 October 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
13 August 2006
Treaty between Greece and Iceland signed
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
Protocol between Greece and the Netherlands ratified in Greece
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 refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
13 August 2006
Netherlands court holds Netherlands-Greece treaty does not require effective taxation for residence
9 April 2006
Details of the protocol between the Netherlands and Greece to the income and capital tax treaty of 16 July 1981, signed on 18 January 2006, have become available.
16 March 2006
Treaty between Belgium and Greece enters into force
16 March 2006
On 18 January 2006 the Netherlands and Greece signed a protocol to their tax treaty on income and capital of 16 July 1981. Further details are not yet available.
19 February 2006
The first-time income and capital tax treaty between Greece and Mexico signed on 13 April 2004, entered into force on 7 December 2005. The treaty generally applies from 1 January 2006.
19 February 2006
Greece ratified the new Greece-Belgium income tax treaty, signed on 25 May 2004, by way of Law 3407/2005 and published in the Official Gazette of 25 October 2005, Volume A, No. 266. The new treaty will generally replace the Greece-Belgium income tax treaty of 24 May 1968.
6 December 2005
The first-time income and capital tax treaty between Greece-Mexico, signed on 13 April 2004, has been ratified in Greece by way of Law 3406/2005 and published in the Official Gazette of 25 October 2005, Volume A, No. 265. Further details of the treaty will be reported subsequently.
6 December 2005