Netherlands Tax News

Lower Court Haarlem rules that exit tax following transfer of place of effective management to UK compatible with freedom of establishment

14 May 2008

ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law

16 March 2008

Discrimination according to place of establishment under Dutch group taxation regime held compatible with EU law

16 March 2008

European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive

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

Agreements on exchange of information and mutual agreement procedures concerning profit adjustment and application of Netherlands participation exemption with Jersey – entry into force

16 March 2008

ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details

8 February 2008

European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention

8 February 2008

OECD released discussion draft on transactional profit methods

8 February 2008

Treaty between Qatar and Netherlands initialed

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

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

ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital

16 January 2008

ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital

16 January 2008

Netherlands Supreme Court holds that dividend withholding tax on distributions to Luxembourg minority shareholder incompatible with free movement of capital

16 January 2008

Treaty between Netherlands and China (People's Rep.) – implementation agreement on exchange of information signed and details

16 January 2008

Austrian Regulations to Austria-Netherlands tax treaty published in the Netherlands (withholding tax reduction or refund)

16 January 2008

Treaty between Qatar and Netherlands – negotiations

3 December 2007

Lower House approves tax plan 2008

3 December 2007

Regulations to Netherlands-US tax treaty published in the Netherlands (withholding tax reduction or refund)

3 December 2007

EU Commission's State aid decision on Netherlands group finance regime partially nullified

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

ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system

4 November 2007

Treaty between the Netherlands and China – negotiations

1 October 2007

Bill to simplify limited liability company legislation published

1 October 2007

AG: Most-favoured nation treatment and Community preference do not require extension of the tax sparing credit under tax treaties with Brazil and Greece to third countries

2 September 2007

New agreement on organizations eligible for benefits under Art. 35 of Netherlands-US treaty signed

2 September 2007

Treaty between the Netherlands and Barbados enters into force

2 September 2007

OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments

2 September 2007