Luxembourg Tax News
Protocol to treaty between Luxembourg and France enters into force
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
Protocol to treaty between Luxembourg and France ratified
16 January 2008
Bill to implement various EU Directives adopted by Luxembourg parliament
16 January 2008
Treaty between Luxembourg and Cyprus initialled
3 December 2007
Tax plan 2008 – corporate income tax (details)
3 December 2007
Treaty between Qatar and Luxembourg initialled
3 December 2007
Treaty between Luxembourg and Hong Kong signed and details
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
Phased abolition of capital duty announced
4 November 2007
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
4 November 2007
Treaty between Luxembourg and Hong Kong initialled
2 September 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
2 September 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
2 September 2007
Treaty between Canada and Luxembourg – Canadian Federal Court of Appeal upholds Tax Court decision on non-applicability of general anti-avoidance rule to sale of shares
29 July 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
29 July 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
29 July 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
29 July 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
29 July 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
29 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
Treaty between Luxembourg and France – Luxembourg Administrative Court rules income of Luxembourg SA from French real estate owned by French SCI taxable in Luxembourg
2 July 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
2 July 2007