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ECJ ruling on French withholding tax finds it discriminatory

Mason Hayes & Curran
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European Union, France
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June 19 2012

The European Court of Justice (the “ECJ”) recently ruled that the existing policy of imposing withholding tax on dividends paid by French companies to investment funds established in other EU Member States was not compatible with European Union (“EU”) law

The wheel of change moves on

Mason Hayes & Curran
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Ireland
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May 29 2012

The 2011 Finance Act (2011 Act) in Ireland has had a significant impact on the taxation of share awards, approved and unapproved

Court takes into account duty of “fidelity to the nation and loyalty to the state” “in a time of fiscal emergency” when imposing sentence

Mason Hayes & Curran
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Ireland
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April 27 2012

The Court of Criminal Appeal recently imposed a nine year sentence in a case of significant and systematic fraud on the public revenue involving illegal tax evasion and social security fraud

A boost for Irish funds in Finance Act 2012

Mason Hayes & Curran
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Ireland
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April 27 2012

Finance Bill 2012 was signed into law by President Higgins on 31 March 2012 and has now been enacted as Finance Act 2012

Refund of Dutch dividend withholding tax for Irish funds?

Mason Hayes & Curran
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Ireland, Netherlands
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April 24 2012

The Court of Appeal of Den Bosch, the Netherlands, awarded a Finnish investment fund a full refund of Dutch dividend tax withheld from dividends it received from investments in Dutch resident entities, in a decision issued on 9 March 2012

Finance Bill 2012

Mason Hayes & Curran
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Ireland
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March 16 2012

The Irish Finance Bill 2012 was published on Wednesday 8th February and contained a number of pro-business initiatives stemming from economic policies to help generate employment and drive Ireland's smart economy