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Greece Tax News

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
ECJ: Greek rules on taxation of inbound dividends and foreign partnerships incompatible with EC law

13 May 2009
Treaty between Austria and Greece enters into force

10 April 2009
European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009
Treaty between Estonia and Greece – details

22 February 2009
Treaty between Greece and Iceland enters into force

23 January 2009
Treaty between Estonia and Greece enters into force

23 January 2009
Treaty between Qatar and Greece signed

24 December 2008
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
Treaty between Malta and Greece enters into force

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
New tax law enacted

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
Draft tax law released

7 October 2008
OECD released 2008 Model Tax Convention

7 October 2008
Treaty between Austria and Greece signed

30 August 2008
Discussion draft on New Art. 7 of OECD Model – details

30 August 2008
Treaty between Greece and Saudi Arabia signed

11 August 2008
OECD Council approves 2008 Model Tax Convention

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
Comments on draft contents of 2008 update to Model Tax Convention published

27 July 2008
Treaty between UAE and Greece initialled

27 July 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
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