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EU LAW PRECLUDES FRENCH LEGISLATION ESTABLISHING DIFFERENT TAX RULES FOR NATIONALLY SOURCED DIVIDENDS RECEIVED BY RESIDENT AND NON-RESIDENT UNDERTAKINGS FOR COLLECTIVE INVESTMENTS IN TRANSFERABLE SECURITIES (UCITS)

In joined cases of Cases C-338/11 Santander Asset Management SGIIC SA v Directeur des r�sidents � l'�tranger et des services g�n�raux and C-339/11 to C-347/11 Santander Asset Management SGIIC SA and Others v Ministre du Budget, des Comptes publiques, de la Fonction publique et de la R�forme de l’Etat the Court of Justice of the European Union considers that the EU law precludes French legislation establishing different tax rules for nationally source dividends received by resident and non-resident undertakings for collective investments in trans

Published in 10-05-2012 by curia.europa.eu

PORTUGUESE FOOTBALL LEAGUE’S COMPLAINT AGAINST THE TAX AUTHORITIES DECLARED INADMISSIBLE

[In its decision in the case of Liga Portuguesa de Futebol Profissional v. Portugal , the European Court of Human Rights has by a majority declared the application inadmissible. The decision is final.
The Liga Portuguesa de Futebol Profissional complained that in a case against the Portuguese tax authorities, it had not been provided with the opinion of the prosecution service. Finding that the applicant had not suffered any significant disadvantage on the groundhat that opinion contained no new elements, the Court declared the complaint inadmissible

Published in 27-04-2012 by cmiskp.echr.coe

IN THE CASE OF A CROSS-BORDER SHORT-TERM LOAN OF A VEHICLE FREE OF CHARGE, A NATIONAL REGISTRATION TAX MUST BE CALCULATED ACCORDING TO THE DURATION OF USE

[In the cases C-578/10 to C-580/10 Staatssecretaris van Financi�n v L.A.C. van Putten, P. Mook and G. Frank the Court of Justice of the European Union considers that in the case of a cross-border short-term loan of a vehicle free of charge, a national registration tax must be calculated according to the duration of use .
EU law precludes such a tax where it is charged in full and without exception on first use of the vehicle on national territory althoughthe vehicle in question is not intended to be used essentially in that State on a permanent basis

Published in 26-04-2012 by curia.europa.eu

A MEMBER STATE CANNOT IMPOSE EXCESSIVE AND DISPROPORTIONATE CHARGES FOR THE GRANT OF RESIDENCE PERMITS TO THIRD-COUNTRY NATIONALS WHO ARE LONG-TERM RESIDENTS AND TO MEMBERS OF THEIR FAMILIES

In the case of Case C-508/10 Commission v Netherlands the Court of Justice of the European Union considers that a Member State cannot impose excessive and disproportionate charges for the grant of residence permits to third-country nationals who are long-term residents and to members of their families.
The amount of the charges imposed must not constitute an obstacle to the exercise of the rights conferred by European Union law.
Published in 26-04-2012 by curia.europa.eu

ISRAEL: INHERITANCE AND RELATED TAXATION

Many estate practitioners in Israel and around the world often state: "the Israeli tax system is free of Inheritance Tax. A testator can therefore pass on his property to his heirs free of tax". In order to assess the correctness of this statement, it is necessary to analyse the Israeli laws of succession and examine Israeli Inheritance Tax laws.

Published in 16-09-2003 by Alon Kaplan and Jimmy Chotoveli

AVOIDING COSTLY BENEFITS BLOOPERS IN MERGERS AND ACQUISITIONS

Employee benefits can be the source of large liabilities that show up in a transaction, yet deal negotiators often avoid dealing with the issues, or they turn to them when it is too late to adjust the purchase price. Assuming that the details can be worked out after the agreements are signed and the negotiations are complete can be an expensive mistake.

Published in 11-02-2005 by Ren�e W. O'Rourke and Brenda Berg

PLANNING FOR THE FUTURE - ESTATE AND TAX PLANNING

Estate planning for many people connotes the way assets will be disposed of upon death. However, a large part of estate planning consists of the disposition of assets during one's lifetime.

Published in 24-05-2004 by Robert E. McKenzie

IMPORT TAXES ON LEATHER SHOES HAVE BEEN EXTENDED FOR 15 MONTHS. ONCE MORE THE EU ANTI-DUMPING SYSTEM APPEARS AS AN INSTRUMENT FOR PROTECTIONISM NOT FOR PROTECTION

AEDT – European Association of Fashion Retailers – represents more than 400.000 European retail enterprises specialised in fashion and footwear.

Published in 03-01-2010 by European Association of Fashion Retailers

SPANISH THIN CAPITALISATION RULES ABOLISHED WITH REGARD TO EU RELATED COMPANIES

About the abolition of Spanish thin Capitalisation rules with regard to EU related companies. It would be fruitful for you to have more information to analyse how the legal and policy developments affects throughout Europe and its countries.

Published in 05-05-2006 by Eduardo Mart�nez-Matosas

ECA ISSUES SPECIAL REPORT NO 15/2011 ON WHETHER THE COMMISSION’S PROCEDURES ENSURE EFFECTIVE MANAGEMENT OF STATE AID CONTROL

[State aid is defined in Article 107 of the Treaty on the Functioning of the European Union (EU), and its control is an important guarantee for the functioning of the internal market. The Commission has overall responsibility for State aid control. In order to ensure that State aid granted by Member States is compatible with the internal market of the European Union, EU Member States are required to first notify the Commission of aid measures and to obtain the Commission’s permission befor giving State aid

Published in 15-12-2011 by Cour des comptes europ�enne

ECA ISSUES SPECIAL REPORT NO 13/2011 ON WHETHER THE CONTROL OF CUSTOMS PROCEDURE 42 PREVENTS AND DETECTS VALUE ADDED TAX (VAT) EVASION

[ Customs procedure 42 is a mechanism an EU importer uses in order to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another. In such cases, the VAT is due in the latter - the Member State of destination. There is a risk that imports may remain in the Member State of importation without payment of VAT. Imports may be also consumed in the Member State of destination without VAT being collected ther

Published in 13-12-2011 by Cour des comptes europ�enne

EU LAW DOES NOT IN PRINCIPLE PRECLUDE THE CHARGING OF TAX ON UNREALISED CAPITAL GAINS RELATING TO THE ASSETS OF A COMPANY WHEN IT TRANSFERS ITS PLACE OF MANAGEMENT TO ANOTHER MEMBER STATE

The Court of Justice of the European Union has notified in writing its Chamber judgment in the case of National Grid Indus BV v Inspecteur van de Belastingsdienst Rijnmond / kantoor Rotterdam. The Court considers that the
However, immediate recovery of the tax at the time when te company transfers its place of management, without the company being given the possibility of de

Published in 29-11-2011 by curia.europa.eu

THE SWISS-GERMAN AGREEMENT ON A NEW CROSS-BORDER TAXATION SYSTEM CHANGES THE GAME IN EUROPE

The Swiss and German authorities have just initialed the terms of a forthcoming tax agreement that should allow Swiss bankers to levy taxes in Switzerland according to German tax law.

Published in 10-08-2011 by abbl.lu

DECODERS WITH A HARD DISK DRIVE – SUCH AS THE SKY+ BOX – MUST BE CLASSIFIED, FOR CUSTOMS PURPOSES, AS SET-TOP BOXES WITH A COMMUNICATION FUNCTION AND NOT AS RECORDING APPARATUS

[The Court of Justice of the European Union has notified in writing its Chamber judgment in Joined Cases British Sky Broadcasting Group plc and Pace plc v The Commissioners for Her Majesty's Revenue & Customs. The Court considers that the decoders with a hard disk drive – such as the Sky+ box – must be classified, for customs purposes, as set-top boxes with a communication function and not as recording apparatus.
As a result, they are exempt from customs dutiesinstead of being subject to a rate of 13

Published in 14-04-2011 by curia.europa.eu