Orbitax Tax News & Alerts
Denmark's Tax news & updates from Orbitax and partners
Denmark Tax News
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Government reintroduces tax bills
Due to the election on 13 November 2007, several tax bills which at the time were not yet adopted were annulled. In the beginning of December 2007, the majority of the tax bills were reintroduced by the government.
Protocol to treaty between United States and Denmark ratified by US Senate
Treaty between Denmark and Austria – bill reintroduced
Protocol to treaty between United States and Denmark approved
Treaty between Denmark and Kuwait – negotiations
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Treaty between Denmark and Spain - Danish election invalidates tax bill to terminate treaty
Treaty between Denmark and Croatia signed
Treaty between Denmark and Austria to be ratified
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Treaty between Denmark and France - Danish election invalidates tax bill to terminate treaty
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
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
US Senate hearings on protocol to treaty between Denmark and US
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
ECJ: Finnish group contribution regime compatible with EC Law – details
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Corporate income tax reform adopted
Treaty between Denmark and Austria signed
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
International tax conference on CCCTB held in Berlin
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