France Tax News

Protocol to treaty between France and Japan enters into force – details

16 January 2008

Amending protocol between Japan and France enters into force

3 December 2007

Finance Amendment Bill for 2007 adopted by Council of Ministers

3 December 2007

Protocol to treaty between Luxembourg and France ratified

4 November 2007

ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details

4 November 2007

Amending Protocol to treaty between France and Argentina enters into force

4 November 2007

Amending protocol to France-Japan treaty ratified

4 November 2007

Bill ratifying Accession Convention to EC Arbitration Convention submitted to French Parliament

4 November 2007

Finance Bill for 2008 adopted by Council of Ministers – measures for companies

4 November 2007

ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system

4 November 2007

Treaty between Denmark and France - Danish election invalidates tax bill to terminate treaty

4 November 2007

Protocol between Argentina and France ratified

1 October 2007

Treaty between Australia and France ratified

1 October 2007

Administrative Court of Appeals of Paris decision – whether withholding tax on immovable property gains derived by non-residents compatible with treaty between France and Greece (non-discrimination) and EC law (freedom of establishment)

1 October 2007

Clarification on application of CFC legislation published

2 September 2007

OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments

2 September 2007

Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ

2 September 2007

EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends

29 July 2007

EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends

29 July 2007

ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details

29 July 2007

ECJ: Finnish group contribution regime compatible with EC Law – details

29 July 2007

Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published

29 July 2007

ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details

2 July 2007

ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details

2 July 2007

ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details

2 July 2007

ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law

2 July 2007

Treaty between Luxembourg and France – Luxembourg Administrative Court rules income of Luxembourg SA from French real estate owned by French SCI taxable in Luxembourg

2 July 2007

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

2 July 2007

International tax conference on CCCTB held in Berlin

18 June 2007

Decree published on entry into force of protocol extending EC Arbitration Convention

18 June 2007