Lithuania Tax News
Heavy restrictions on capital movements enter into force
6 May 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
4 May 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
25 March 2013
Treaty between Mexico and Lithuania enters into force
9 February 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
9 February 2013
Treaty between India and Lithuania enters into force
14 October 2012
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
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
Treaty between India and Lithuania – details
17 April 2012
Budget for 2010 and tax laws amendments adopted
20 January 2010
Draft Budget proposals and other amendments approved by government
20 November 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
16 September 2009
Tax laws amended – 2010
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
Amendments to tax laws – CIT
16 March 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
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
Changes to corporate and personal income tax laws adopted
11 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
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
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: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
21 June 2008