France Tax News
Clarification on application of CFC legislation published
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
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
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
Guideline on implications of ECJ's Denkavit case on French dividend withholding tax published
18 June 2007
Decree published on entry into force of protocol extending EC Arbitration Convention
18 June 2007
Tax measures to be included in Finance Bill for 2008 disclosed
18 June 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
18 June 2007
Treaty between France and UK – Court of Appeals of Paris rules on agency permanent establishment
18 June 2007
Revised Commentary on Article 7 of OECD Model released
28 May 2007
Report by French group of experts on the Societas Europaea (SE) published
28 May 2007
Preliminary ruling requested on compatibility of French participation exemption with Parent-Subsidiary Directive
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
Guideline on French CFC rules published – details
24 March 2007
French Supreme Administrative Court
24 March 2007
Treaty between France and Switzerland – exchange of notes on dividends (Swiss-EU Agreement)
24 March 2007