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+00:00

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+00:00

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+00:00

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+00:00

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 [...]

Opinion Statement PAC 4/2018 on the EU Whistleblowers Protection

2018-07-24T12:51:44+00:00

CFE Tax Advisers Europe has issued an Opinion Statement on the European Commission proposal for a Directive of the European Parliament and of the Council on the protection of persons reporting on breaches of EU law. This statement sets out CFE’s support for the proposals that seek to establish horizontal rules for protection of [...]

Opinion Statement PAC 5/2018 on the legal professional privilege reporting waiver set out in the EU Mandatory Disclosure Rules Directive (DAC6)

2018-07-24T12:39:58+00:00

CFE Tax Advisers Europe has issued an Opinion Statement PAC 5/2018 on the legal professional privilege reporting requirement waiver set out in Article 8ab(5) of the Council Directive (EU) 2018/822 of 25 May 2018 (“DAC6” or “Mandatory Disclosure Rules Directive”). This statement sets out CFE’s expectation that European Union Member states will fully respect the legal [...]

Opinion Statement on the Importance of Taxpayers Rights, Codes and Charters on Tax Good Governance

2018-06-06T15:52:32+00:00

CFE Tax Advisers Europe has issued an Opinion Statement on the importance of taxpayer rights, codes and charters on tax good governance. CFE Tax Advisers Europe have long advocated the fundamental importance of taxpayers’ rights for tax good governance, and the role that clear statements of taxpayer, and tax administration, rights and obligations, can play [...]

Opinion Statement on Problems Caused by VAT Numbers

2018-06-06T15:36:05+00:00

CFE Tax Advisers Europe has issued an Opinion Statement which seeks to highlight two problems that arise from the way in which the place of supply rules and VAT invoicing requirements interrelate, and proposes solutions on how to resolve these issues. The first problem relates to supplies of services to a trader established in [...]