European Tax Professionals Call for Better Tax Governance – Joint Statement of CFE Tax Advisers Europe and Accountancy Europe

2020-07-13T14:57:57+02:00

European Tax Professionals Call for Better Tax Governance - Joint Statement of CFE Tax Advisers Europe and Accountancy Europe Ahead of the European Commission Anti-fraud tax package, Accountancy Europe and CFE Tax Advisers Europe, leading European associations for tax professionals, highlight three areas for policymakers in which the current tax system could be improved [...]

CFE Opinion Statement TTC 1/2020 on Tax Administration Data Collection Practices

2020-07-08T11:25:29+02:00

The CFE Tax Technology Committee was established in January 2018 in response to CFE’s recognition of the importance of digitalisation in the administration of taxes and the performance of the tax profession. CFE welcomes the opportunities for efficiency of tax administration that digitalisation provides. We are wholly focused on the role of tax professionals, [...]

CFE Opinion Statement – EU Action Concerning Leniency on DAC6 Enforcement of Penalties

2020-04-22T14:30:20+02:00

CFE Tax Advisers Europe has published a statement addressed to the European Commission and the Council of the European Union, seeking leniency in the enforcement of penalties concerning the EU Directive on mandatory disclosure rules (“DAC6”). Due to the extraordinary consequences of the Covid-19 outbreak which have resulted in severe disruption across the European [...]

CFE Opinion Statement CFE 1/2020 on the potential Commission initiative to strengthen the Directive on Administrative Cooperation in Direct Taxation

2020-04-03T14:02:57+02:00

This Opinion Statement discusses the EU Commission consultation undertaken in Q1 2020 concerning a potential initiative to strengthen the Directive on Administrative Cooperation in Direct Taxation, concerning the ability of tax administrations across the EU to obtain tax-related information on taxpayers who generate income via the digital platform economy. CFE Tax Advisers Europe welcomes [...]

CFE Opinion Statement FC 4/2020 concerning double taxation in VAT

2020-03-27T13:49:14+01:00

Double taxation in all its forms inhibits the single market. It is possibly surprising that VAT, which is largely, but not completely, a harmonised tax within the European Union, has no formal cross border mechanisms for avoiding double taxation. In the direct tax sphere, there are double tax treaties between countries. Within the Union, [...]

CFE Opinion Statement FC 3/2020 on the Directive on Tax Dispute Resolution Mechanisms in the European Union

2020-03-20T13:19:05+01:00

Double taxation impedes the ability of entrepreneurs operating cross-border to develop their business and consequently decreases the competitiveness of the Single Market. Easily accessible, efficient and effective dispute resolution mechanisms are a crucial element in achieving fair and effective taxation within the Single Market. CFE accordingly welcomed the Commission’s intention to expand and improve [...]

CFE Opinion Statement FC 2/2020 concerning the deduction of import VAT on the import of goods

2020-03-12T16:44:38+01:00

The CFE Fiscal Committee has prepared an Opinion Statement on issues concerning the deduction of import VAT on the import of goods, arising from the decision of the Court of Justice of the EU in the case of C-187/14 Skatteministeriet v DSV Road A/S. In its decision, the Court of Justice took the view that a [...]

Opinion Statement FC 1/2020 on the harmonisation of VAT penalties in the EU

2020-03-06T12:20:02+01:00

The CFE Fiscal Committee has prepared an Opinion Statement on issues surrounding the justification for harmonisation of VAT penalties in the EU. The movement to the destination principle in VAT and in particular the abolition of current distance sales rules in 2021 by Council Directive 2017/2455 mean that businesses are going to increasingly have [...]

CFE Tax Advisers Europe Response to the OECD Consultation on the Global Anti-Base Erosion Proposal under Pillar Two

2019-12-03T16:02:44+01:00

CFE Tax Advisers Europe has now published an Opinion Statement that sets out CFE’s response to the OECD public consultation on the Global Anti-Base Erosion Proposal under Pillar Two. CFE welcomes the Public Consultation document ‘Global Anti-Base Erosion Proposal’ as a blueprint for further negotiations among the members of the Inclusive Framework aimed at addressing [...]