Sweden Tax News

Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012

Protocol to treaty between Sweden and Switzerland enters into force

3 September 2012

Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012

Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012

Protocol to treaty between South Africa and Sweden enters into force

3 June 2012

Protocol to treaty between Sweden and Barbados – details (LOB and exchange of information)

22 December 2011

Protocol to treaty between Sweden and Switzerland – details

27 April 2011

Changed rules on cross-border group contributions

25 May 2010

Parliament enacts bills amending corporate taxation

21 December 2009

Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 2009

Law on APAs proposed

13 August 2009

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

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

Swedish government proposes ratification of three agreements with British Virgin Islands

16 July 2009

Swedish government proposes ratification of three agreements with Bermuda

16 July 2009

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

16 July 2009

Agreements between British Virgin Islands and Sweden signed

7 June 2009

Four agreements between Bermuda and Sweden signed

13 May 2009

European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009

Court rules on cross-border group contributions

10 April 2009

Sweden

23 January 2009

Budget bill enacted

24 December 2008

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

Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages

4 November 2008

Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)

4 November 2008

Budget for 2009 presented to parliament

4 November 2008

ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details

4 November 2008

ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment

7 October 2008

Proposed changes to corporate taxation in upcoming Budget for 2009

7 October 2008

OECD released 2008 Model Tax Convention

7 October 2008