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Results: 1-10 of 51

Possibility of reimbursement of Italian dividend withholding tax increases

  • McDermott Will & Emery
  • -
  • European Union, Italy
  • -
  • January 24 2008

A recent ECJ case and changes to Italian legislation strengthen the arguments for filing reimbursement requests

CJEU ruling in Santander: withholding tax on dividends distributed to non-resident UCITS infringes EU freedoms

  • McDermott Will & Emery
  • -
  • European Union, France
  • -
  • May 21 2012

On 10 May 2012, the Court of Justice of the European Union (CJEU) issued its judgment in Santander (joined cases C-33811 to C-34711), stating that the French legislation that imposes a withholding tax on French-sourced dividends when they are received by Undertaking for Collective Investments in Transferable Securities (UCITS) that are resident in another Member State, infringes the free movement of capital provided for by Articles 63 and 65 of the treaty on the functioning of the European Union (TFEU

State aid: commission investigation into reduced interest rates for intra-group financing

  • McDermott Will & Emery
  • -
  • European Union
  • -
  • February 9 2007

The European Commission has decided to open a formal investigation procedure into planned reductions of Dutch tax rates for net interest received on intra-group loans

Commission launches “Taxes in Europe” database

  • McDermott Will & Emery
  • -
  • European Union
  • -
  • May 18 2007

The European Commission’s collaboration with the Member States' Ministries of Finance has resulted in a new online information tool on taxes in the EU

Rules on tax deductibility of gifts to charitable bodies

  • McDermott Will & Emery
  • -
  • European Union
  • -
  • January 30 2009

The tax legislation of many EU Member States provides for some type of tax deductibility for donations to charitable bodies

Commission proposes suppression of bank secrecy to combat tax fraud

  • McDermott Will & Emery
  • -
  • European Union
  • -
  • February 6 2009

The European Commission has proposed two directives aimed at improving cooperation between tax authorities in the field of assessment and recovery of taxes

Commission requests that Spain amends its discriminatory CFC rules

  • McDermott Will & Emery
  • -
  • European Union, Spain
  • -
  • March 7 2008

Spanish tax law provides that profits of a Controlled Foreign Company (CFC) may be attributed to its shareholders

Commission proposes new measures to fight VAT fraud

  • McDermott Will & Emery
  • -
  • European Union
  • -
  • March 21 2008

The European Commission has adopted proposals to amend the VAT Directive and the VAT Administrative Cooperation Regulation in order to fight so-called “carousel fraud.”

ECJ upholds different tax treatment of beer and wine in Sweden

  • McDermott Will & Emery
  • -
  • European Union, Sweden
  • -
  • April 11 2008

The European Court of Justice (ECJ) has rejected the European Commission’s claim that internal Swedish taxes imposed on beer (mainly produced in Sweden) and wine (mainly imported) were such as to afford indirect protection to mainly Swedish products to the detriment of imports from other Member States

Commission opens infringement procedure against Belgium with regard to notional interest deduction

  • McDermott Will & Emery
  • -
  • Belgium, European Union
  • -
  • February 20 2009

In early 2000, the European Union obliged Belgium to gradually abolish its coordination centre tax regime, which was attracting many foreign investors to Belgium, on the grounds that it was a form of unlawful tax competition between EU Member States

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