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Greece Tax News

Blacklist (non-cooperative, preferential tax regimes) updated

14 March 2014

Circular on dividend withholding tax refund following Tate & Lyle Investments case – published

2 December 2013

New Code of Tax Procedure published

2 December 2013

New Income Tax Code – consultation

16 September 2013

Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013

Guidelines on taxation of dividends for 2013 published – details

29 July 2013

Protocol to treaty between Greece and United Arab Emirates signed

29 July 2013

Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013

Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013

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

Protocol to treaty between Greece and Switzerland enters into force

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

New tax law published in Official Gazette

25 March 2013

New tax measures submitted to parliament

10 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

Ministry of Finance submits provision to parliament on abolition of the Code of Books and Records

9 February 2013

Ministry of Finance clarifies tax treatment of Greek-source royalties in tax treaties with Czech Republic and Hungary

23 October 2012

Protocol to treaty between Greece and Switzerland signed

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

Reform of tax system – Proposal announced

17 April 2012

Protocol to treaty between Switzerland and Greece enters into force

1 February 2012

New tax law enacted – details

12 May 2011

Treaty between Qatar and Greece enters into force

12 May 2011

Treaty between Greece and Tunisia enters into force

12 May 2011

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