Latvia Tax News

Treaty between Latvia and Korea (Rep.) will enter into force

20 January 2010

Taxation of interest – amendments to Corporate Income Tax Act adopted

21 December 2009

Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 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

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

16 July 2009

European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009

Treaty between Latvia and Kuwait initialled

16 March 2009

Treaty between Latvia and Korea (Rep.) ratified

22 February 2009

Amendments to tax laws published

23 January 2009

Treaty between Latvia and Morocco ratified

23 January 2009

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

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

India approves signing of treaty with Latvia

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

Amendments to tax laws proposed

7 October 2008

Treaty between Latvia and Morocco signed

30 August 2008

Latvia

30 August 2008

Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax

11 August 2008

Treaty between Tunisia and Latvia initialled

11 August 2008

On 15 June 2008, Latvia and Korea (Rep.) signed a first-time income tax treaty.

27 July 2008

Treaty between Latvia and Italy enters into force

27 July 2008

ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment

21 June 2008

ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details

21 June 2008

European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends

21 June 2008

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

21 June 2008

European Commission closes infringement procedure against Luxembourg concerning taxation of dividends

21 June 2008

Treaty between Italy and Latvia – ratified by Italy and details

21 June 2008