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France Tax News

Finance Amendment Law 2009 enacted – anti-avoidance measures (NCSTs): further details

26 April 2010
Finance Amendment Law 2009 enacted – anti-avoidance measures (list of NCSTs revealed)

23 March 2010
Finance Amendment Law 2009 enacted – anti-avoidance measures

5 March 2010
Finance Amendment Law 2009 enacted – anti-avoidance measures

19 February 2010
Amending protocol to treaty between France and Qatar – details

20 January 2010
Treaty between United Kingdom and France enters into force

20 January 2010
Protocol to treaty between United States and France enters into force

20 January 2010
Finance Amendment Bill 2009: Council of Ministers plans to strengthen anti-avoidance measures

21 December 2009
Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 2009
Treaty between France and Saudi Arabia extended

16 July 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries

16 July 2009
Protocol to treaty between France and Luxembourg signed

16 July 2009
Protocol to treaty between France and Switzerland initialed

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
Protocol to treaty between France and United States submitted for ratification

16 July 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

16 July 2009
Treaty between Australia and France enters into force

7 June 2009
Protocol to treaty between Bahrain and France signed

7 June 2009
Protocol to treaty between Belgium and France ratified

13 May 2009
European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009
Protocol to treaty between Belgium and France approved

10 April 2009
Treaty between France and Australia ratified

10 April 2009
UK ratifies tax treaty with France

10 April 2009
Protocol to treaty between France and Qatar ratified

10 April 2009
Protocol to treaty between France and Switzerland – details

16 March 2009
Treaty between Germany and France – MoU concerning residence of government of each contracting state, and any political subdivision or local authority thereof

16 March 2009
Protocol to treaty between Switzerland and France signed

22 February 2009
Protocol and MoU to treaty between United States and France signed – details

22 February 2009
Treaty between Denmark and France terminated – details re Danish notice of termination

22 February 2009
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
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