France Tax News

ECJ: Decision by reasoned order in UK CFC and foreign dividend test case

21 June 2008

Preliminary ruling requested from ECJ regarding compatibility of Belgian tax treatment of foreign dividends with EC free movement of capital

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

Protocol to treaty between Qatar and France ratified

14 May 2008

ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive

14 May 2008

Accession Convention to Arbitration Convention will enter into force for France

14 May 2008

Advance ruling on whether foreign company entitled to lower rate of CGT on sale of shares in Indian company

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

Bill to terminate treaty with France adopted by Danish parliament

16 March 2008

French Law ratifying Accession Convention to EC Arbitration Convention published

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

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

Protocol to treaty between Qatar and France signed

8 February 2008

Treaty between Belgium and France – Court of Appeal of Brussels decides compensation received per non-competition clause classified as employment income

8 February 2008

Guideline on thin capitalization rules published

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

First part of Finance Bill 2008 adopted by Upper House of Parliament

16 January 2008

Treaty between Denmark and France – bill reintroduced

16 January 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

Treaty between France and Australia submitted to French Parliament

16 January 2008

Protocol to treaty between Luxembourg and France ratified

16 January 2008