Spain Tax News
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
21 June 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
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
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
14 May 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
14 May 2008
Treaty between Peru and Spain – negative legal opinion from Congress's Foreign Affairs Commission
16 March 2008
Treaty between Spain and South Africa – entry into force and details
16 March 2008
Bill to terminate treaty with Spain adopted by Danish parliament
16 March 2008
Treaty between Spain and Malaysia enters into force
16 March 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
16 March 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
16 March 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
16 March 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
16 March 2008
OECD released discussion draft on transactional profit methods
8 February 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
8 February 2008
Treaty between Chile and Spain – Chilean clarification on PE concept
8 February 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
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
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
16 January 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
16 January 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
Due to the election on 13 November 2007, several tax bills which at the time were not yet adopted were annulled. In the beginning of December 2007, the majority of the tax bills were reintroduced by the government.
16 January 2008
Corporate income tax
16 January 2008
Treaty between Qatar and Spain – negotiations
3 December 2007
Treaty between Spain and Saudi Arabia – details
3 December 2007
Draft regulations on anti-avoidance measures published
3 December 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
Treaty between Denmark and Spain - Danish election invalidates tax bill to terminate treaty
4 November 2007
Treaty between Spain and Senegal – details
4 November 2007