CFE Opinion Statement on the Implications of the CJEU Decision in Iberdrola on Input Tax Deduction

2019-07-24T15:56:00+02:00

This Opinion Statement discusses the implications of the decision of the Court of Justice of the EU in the case of C-132/16 Iberdrola, and seeks to analyse why the right to deduct input tax should not be unduly restricted. CFE considers that input tax should be deductible when, for non-philanthropic reasons, expenses are incurred [...]

CFE Opinion Statement on Tax Advisers Policy Priorities 2019 – 2024

2019-07-12T13:07:11+02:00

As the EU institutions are considering the policy priorities for the next mandate, CFE Tax Advisers Europe is taking the opportunity to set out the tax and professional affairs policy issues it identifies as significant concerning taxation and the future. Accordingly, this Opinion Statement sets out the policy priorities of European tax advisers for [...]

Opinion Statement on the OECD Consultation on Draft Report on Tax Morale

2019-05-14T12:42:38+02:00

The Global Tax Advisers Platform (“GTAP”) has published an Opinion Statement that sets out GTAP’s response to the OECD public consultation on the draft report on tax morale. GTAP welcomes the findings of the report that suggest a global policy course of action which places greater emphasis on increased tax certainty and voluntary compliance [...]

Opinion Statement on the OECD Consultation on Draft Report on Tax Morale

2019-05-14T12:38:50+02:00

The Global Tax Advisers Platform (“GTAP”) has published an Opinion Statement that sets out GTAP’s response to the OECD public consultation on the draft report on tax morale. GTAP welcomes the findings of the report that suggest a global policy course of action which places greater emphasis on increased tax certainty and voluntary compliance [...]

CFE Response to the OECD Consultation on Taxation of the Digital Economy

2019-03-05T11:33:46+02:00

CFE has published an Opinion Statement that sets out CFE’s response to the OECD public consultation of 13 February 2019, outlining proposals on review of the international tax rules arising from the tax challenges of the digitalising economy. CFE strongly supports the aim of a future-proof, longer-term reform of the international tax system to [...]

Opinion Statement on EU Supranational Risk Assessment Report for Anti-Money Laundering Risks

2019-02-26T16:30:11+02:00

CFE Tax Advisers Europe has published an Opinion Statement concerning the European Union intra-service consultation on findings related to the regular supranational risk assessment (“SNRA”) for anti-money and terrorist-financing purposes. We are pleased to participate in the ongoing dialogue with the European Commission and other stakeholders at EU level, putting forward experts’ opinions of [...]

CFE Opinion Statement FC 9/2018 on the notion of “minimal human intervention” in the definition of “electronically supplied services”

2018-12-05T11:45:56+02:00

This Opinion Statement discusses the implications of the European Commission VAT Committee Guidelines resulting from its 108th Meeting held on 27-28 March 2017 concerning the notion of “minimal human intervention” in “electronically supplied services” and CFE’s view as to whether they conform with the intended effect of Article 58 of the VAT Directive. In [...]

Opinion Statement FC 10/2018 on Tax Competition and Competitiveness

2018-12-05T10:49:39+02:00

This Opinion Statement sets out CFE’s general views on tax competition and competitiveness. It was submitted to the EU Platform for Tax Good Governance in December 2018 in response to a European Commission Platform for Tax Good Governance discussion questionnaire on the topic. CFE representatives at the Platform for Tax Governance are Piergiorgio Valente, President [...]

Opinion Statement FC 5/2018 – Practical Difficulties Arising from the Practices and Procedures of the CJEU

2018-11-28T11:05:47+02:00

This Opinion Statement details practical difficulties encountered by members of the CFE in cases heard by the Court of Justice of the European Union. The CFE is appreciative of the significant contribution that the Court of Justice has made to develop European jurisprudence and, in particular, in protecting citizens’ rights and ensuring that measures [...]

Opinion Statement FC 7/2018 as regards the Commission proposal to introduce detailed technical measures for the operation of the definitive VAT system

2018-08-27T11:11:19+02:00

CFE Tax Advisers Europe has issued an Opinion Statement on the European Commission Proposal for a Council Directive amending Directive 2006/112/EC, as regards the introduction of the detailed technical measures for the operation of the definitive VAT system for the taxation of trade between Member States (2018/0164(CNS)). CFE Tax Advisers Europe welcomes certain aspects of [...]