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Portugal Tax News

ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details

2 July 2007
Treaty between Israel and Portugal signed and details

2 July 2007
International tax conference on CCCTB held in Berlin

18 June 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details

18 June 2007
Revised Commentary on Article 7 of OECD Model released

28 May 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details

28 April 2007
Final Report on Improving the Resolution of Tax Treaty Disputes

24 March 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement

24 March 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends

24 March 2007
Draft of unified enterprise income tax

24 February 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies

24 February 2007
Treaty between Turkey and Portugal - details

24 February 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly

24 February 2007
Report on Attribution of Profits to PEs released

24 February 2007
Budget Law for 2007 published

24 February 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends

24 February 2007
Treaty between Turkey and Portugal ratified

15 January 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details

15 January 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment

15 January 2007
Tax authorities issue internal binding information on thin capitalization rules

17 December 2006
Budget Bill for 2007 – tax incentives: details

12 November 2006
Budget Bill for 2007 – corporate income tax: details

12 November 2006
ECJ: Azores lower tax rate held to be "selective" within the meaning of the EC Treaty State aid rules

14 October 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends

13 August 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends

13 August 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive

13 August 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid

13 August 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures

13 August 2006
Treaty between Turkey and Portugal approved

11 July 2006
Amendments to new tax regime for debt securities

16 March 2006
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