LATEST NEWS

CFE’s Tax Top 5 – 2 December 2024

CFE’s Tax Top 5 – 2 December 2024

BRUSSELS | 2 DECEMBER 2024 UN Advances Framework for International Tax Cooperation Amid Divergent Views  The United Nations General Assembly's Second Committee (Economic and Financial) approved four draft resolutions and two draft decisions at its 79th Session on 27...

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CFE’s Tax Top 10 – November 2024

CFE’s Tax Top 10 – November 2024

BRUSSELS | NOVEMBER 2024  OECD Secretary-General Report to G20 Leaders: Key Developments in International Tax Reform The OECD Secretary-General Report to G20 Leaders, published ahead of the Leaders’ Summit under the Brazilian G20 Presidency, sets out key developments...

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CFE’s Tax Top 5 – 26 November 2024

CFE’s Tax Top 5 – 26 November 2024

BRUSSELS | 26 NOVEMBER 2024 Revised EU Energy Taxation Directive: Presidency Progress  The Hungarian Presidency of the Council of the European Union has advanced negotiations on the revision of the Energy Taxation Directive (ETD), a key part of the EU’s Fit for 55...

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PUBLICATIONS

CFE’s Tax Top 5 – 2 December 2024

CFE’s Tax Top 5 – 2 December 2024

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CFE’s Tax Top 5 – 26 November 2024

CFE’s Tax Top 5 – 26 November 2024

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CFE’s Tax Top 5 – 18 November 2024

CFE’s Tax Top 5 – 18 November 2024

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CFE’s Tax Top 10 – October 2024

CFE’s Tax Top 10 – October 2024

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CFE’s Tax Top 5 – 28 October 2024

CFE’s Tax Top 5 – 28 October 2024

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CFE’s Tax Top 5 – 21 October 2024

CFE’s Tax Top 5 – 21 October 2024

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CFE’s Tax Top 5 – 14 October 2024

CFE’s Tax Top 5 – 14 October 2024

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CFE’s Tax Top 5 – 7 October 2024

CFE’s Tax Top 5 – 7 October 2024

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Opinion Statement ECJ 2/2024 on Case C-465/20, the Commission v Ireland (“Apple”)

Opinion Statement ECJ 2/2024 on Case C-465/20, the Commission v Ireland (“Apple”)

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CFE’s Tax Top 5 – 30 September 2024

CFE’s Tax Top 5 – 30 September 2024

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Opinion Statement FC 5/2024 – Evaluation of the EU Anti-Tax Avoidance Directive (ATAD)

Opinion Statement FC 5/2024 – Evaluation of the EU Anti-Tax Avoidance Directive (ATAD)

CFE’s Tax Top 5 – 9 September 2024

CFE’s Tax Top 5 – 9 September 2024

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CFE’s Tax Top 5 – 12 August 2024

CFE’s Tax Top 5 – 12 August 2024

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CFE’s Global Tax Top 10 – July 2024

CFE’s Global Tax Top 10 – July 2024

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CFE’s Tax Top 5 – 29 July 2024

CFE’s Tax Top 5 – 29 July 2024

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CFE’s Tax Top 5 – 22 July 2024

CFE’s Tax Top 5 – 22 July 2024

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Opinion Statement PAC 1|2024 on Evaluation of the Directive on Administrative Cooperation in the Field of Taxation

Opinion Statement PAC 1|2024 on Evaluation of the Directive on Administrative Cooperation in the Field of Taxation

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CFE’s Tax Top 5 – 8 July 2024

CFE’s Tax Top 5 – 8 July 2024

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CFE Tax Advisers Europe Report 2023

CFE Tax Advisers Europe Report 2023

CFE’s Tax Top 5 – 24 June 2024

CFE’s Tax Top 5 – 24 June 2024

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Opinion Statement FC 4/2024 on Evidence to Support Transport Organised by the Customer Under Article 138 of the VAT Directive

Opinion Statement FC 4/2024 on Evidence to Support Transport Organised by the Customer Under Article 138 of the VAT Directive

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CFE’s Tax Top 5 – 19 June 2024

CFE’s Tax Top 5 – 19 June 2024

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CFE’s Tax Top 5 – 3 June 2024

CFE’s Tax Top 5 – 3 June 2024

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Joint Statement on Clearer VAT Guidance on Charitable Donations

Joint Statement on Clearer VAT Guidance on Charitable Donations

CFE Forum Report 2024

CFE Forum Report 2024

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CFE’s Tax Top 5 – 28 May 2024

CFE’s Tax Top 5 – 28 May 2024

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Opinion Statement FC 2/2024 Responding to the EU Commission Consultation on Dispute Resolution Mechanisms in the European Union

Opinion Statement FC 2/2024 Responding to the EU Commission Consultation on Dispute Resolution Mechanisms in the European Union

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CFE’s Tax Top 5 – 13 May 2024

CFE’s Tax Top 5 – 13 May 2024

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CFE’s Tax Top 5 – 6 May 2024

CFE’s Tax Top 5 – 6 May 2024

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CFE’s Tax Top 5 – 29 April 2024

CFE’s Tax Top 5 – 29 April 2024

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CFE’s Tax Top 5 – 8 April 2024

CFE’s Tax Top 5 – 8 April 2024

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CFE’s Tax Top 5 – 25 March 2024

CFE’s Tax Top 5 – 25 March 2024

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CFE’s Tax Top 5 – 19 March 2024

CFE’s Tax Top 5 – 19 March 2024

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CFE’s Tax Top 5 – 11 March 2024

CFE’s Tax Top 5 – 11 March 2024

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Opinion Statement ECJ-TF 1/2024 on Joined Cases C-451/21P and C-454/21P, Engie, on alleged State aid in relation to a deduction/non-inclusion structure in Luxembourg

Opinion Statement ECJ-TF 1/2024 on Joined Cases C-451/21P and C-454/21P, Engie, on alleged State aid in relation to a deduction/non-inclusion structure in Luxembourg

CFE’s Tax Top 5 – 4 March 2024

CFE’s Tax Top 5 – 4 March 2024

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CFE’s Tax Top 5 – 26 February 2024

CFE’s Tax Top 5 – 26 February 2024

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CFE’s Tax Top 5 – 19 February 2024

CFE’s Tax Top 5 – 19 February 2024

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CFE’s Tax Top 5 – 13 February 2024

CFE’s Tax Top 5 – 13 February 2024

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CFE Opinion Statement on the EU Commission HOT Proposal

CFE Opinion Statement on the EU Commission HOT Proposal

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CFE Opinion Statements on the EU Commission BEFIT & Transfer Pricing Proposals

CFE Opinion Statements on the EU Commission BEFIT & Transfer Pricing Proposals

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Living CFE – July to December 2023

Living CFE – July to December 2023

Opinion Statement ECJ-TF 4/2023 on EFTA Court Case E-11/22, RS: Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate

Opinion Statement ECJ-TF 4/2023 on EFTA Court Case E-11/22, RS: Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate

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CFE’s 2023 Tax Policy Report

CFE’s 2023 Tax Policy Report

Opinion Statement ECJ-TF 3/2023 on Case C-322/22: Right to be paid interest on overpayment of taxes in breach of EU Law

Opinion Statement ECJ-TF 3/2023 on Case C-322/22: Right to be paid interest on overpayment of taxes in breach of EU Law

Opinion Statement FC 7/2023 on the EU Commission FASTER Withholding Tax Proposal

Opinion Statement FC 7/2023 on the EU Commission FASTER Withholding Tax Proposal

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CFE’s Global Tax Top 10 – July 2023

CFE’s Global Tax Top 10 – July 2023

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Opinion Statement ECJ-TF 2/2023 on Case C-83/21, Airbnb Ireland and Airbnb Payments UK on accessory tax obligations imposed on digital service providers

Opinion Statement ECJ-TF 2/2023 on Case C-83/21, Airbnb Ireland and Airbnb Payments UK on accessory tax obligations imposed on digital service providers

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Opinion Statement ECJ-TF 1/2023 on Case C-707/20, Gallaher Limited, on the taxation of capital gains in intra-group transfers

Opinion Statement ECJ-TF 1/2023 on Case C-707/20, Gallaher Limited, on the taxation of capital gains in intra-group transfers

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Opinion Statement FC 6/2023 – Further CFE Comments on the EU Commission’s ViDA Proposals

Opinion Statement FC 6/2023 – Further CFE Comments on the EU Commission’s ViDA Proposals

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Opinion Statement PAC 1/2023 on  the European Parliament Report on Lessons Learned from the Pandora Papers

Opinion Statement PAC 1/2023 on  the European Parliament Report on Lessons Learned from the Pandora Papers

Opinion Statement FC 5/2023 on Official Ruling 57:2023 of the Italian Central Tax Office on Intervening Fixed Establishments in a VAT Context

Opinion Statement FC 5/2023 on Official Ruling 57:2023 of the Italian Central Tax Office on Intervening Fixed Establishments in a VAT Context

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CFE Tax Advisers Europe Annual Report 2022

CFE Tax Advisers Europe Annual Report 2022

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Opinion Statement FC 4/2023 on the EU Commission VAT in the Digital Age Legislative Proposal Package

Opinion Statement FC 4/2023 on the EU Commission VAT in the Digital Age Legislative Proposal Package

Opinion Statement FC 3/2023 on VAT Groups

Opinion Statement FC 3/2023 on VAT Groups

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CFE’s Global Tax Top 10 – February 2023

CFE’s Global Tax Top 10 – February 2023

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Opinion Statement FC 2/2023 on the VAT Treatment of Compensation Payments

Opinion Statement FC 2/2023 on the VAT Treatment of Compensation Payments

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CFE’s EU Tax Policy Report – Semester II 2022

CFE’s EU Tax Policy Report – Semester II 2022

Living CFE – July to December 2022

Living CFE – July to December 2022

Opinion Statement FC 1/2023 on the European Commission Public Consultation on the Introduction of a New Corporate Taxation System in Europe (BEFIT)Opinion Statement

Opinion Statement FC 1/2023 on the European Commission Public Consultation on the Introduction of a New Corporate Taxation System in Europe (BEFIT)Opinion Statement

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CFE’s Tax Top 5 – 19 December 2022

CFE’s Tax Top 5 – 19 December 2022

Opinion Statement ECJ-TF 4/2022 on the ECJ decision in Case C-538/20, W AG, on the deductibility of foreign final losses 

Opinion Statement ECJ-TF 4/2022 on the ECJ decision in Case C-538/20, W AG, on the deductibility of foreign final losses 

Opinion Statement ECJ-TF 3/2022 on the  EFTA Court decision of 1 June 2022 in Case E-3/21, PRA Group Europe, on the discriminatory interaction between the “interest barrier” and group contributions

Opinion Statement ECJ-TF 3/2022 on the  EFTA Court decision of 1 June 2022 in Case E-3/21, PRA Group Europe, on the discriminatory interaction between the “interest barrier” and group contributions

Opinion Statement PAC 1/2022 on the European Commission Public Consultation on the Proposed Directive on Securing the Activity Framework of Enablers (“SAFE”) Proposed Directive

Opinion Statement PAC 1/2022 on the European Commission Public Consultation on the Proposed Directive on Securing the Activity Framework of Enablers (“SAFE”) Proposed Directive

Opinion Statement FC 6/2022 on the European Commission Proposal for a Council Directive on debt-equity bias reduction allowance (‘DEBRA Proposal’)

Opinion Statement FC 6/2022 on the European Commission Proposal for a Council Directive on debt-equity bias reduction allowance (‘DEBRA Proposal’)

Living CFE – January to June 2022

Living CFE – January to June 2022

CFE’s EU Tax Policy Report – Semester I 2022

CFE’s EU Tax Policy Report – Semester I 2022

Opinion Statement FC 5/2022 on Introducing a Common EU-wide System for Withholding Taxes

Opinion Statement FC 5/2022 on Introducing a Common EU-wide System for Withholding Taxes

CFE’s Tax Top 5 – 13 June 2022

CFE’s Tax Top 5 – 13 June 2022

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Opinion Statement FC 4/2022 on Possible Solutions to Inheritance and Gift Double Taxation Issues Within the EU

Opinion Statement FC 4/2022 on Possible Solutions to Inheritance and Gift Double Taxation Issues Within the EU

Opinion Statement ECJ-TF 2/2022 on the CJEU decision in Case C-788/19, European Commission v Kingdom of Spain (Form 720)

Opinion Statement ECJ-TF 2/2022 on the CJEU decision in Case C-788/19, European Commission v Kingdom of Spain (Form 720)

Opinion Statement FC 3/2022 on the EU Commission VAT in the Digital Age Consultation

Opinion Statement FC 3/2022 on the EU Commission VAT in the Digital Age Consultation

Opinion Statement TTC 1/2022 on the OECD Public Consultation on a Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard

Opinion Statement TTC 1/2022 on the OECD Public Consultation on a Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard

Opinion Statement FC2/2022 on the EU Proposal on Fighting the Use of Shell Entities and Arrangements for Tax Purposes (Unshell Proposal)

Opinion Statement FC2/2022 on the EU Proposal on Fighting the Use of Shell Entities and Arrangements for Tax Purposes (Unshell Proposal)

Opinion Statement FC 1/2022 on the EU Proposal for a Directive on Minimum Tax & OECD Model Rules Implementing Pillar 2 (Global Minimum Taxation)

Opinion Statement FC 1/2022 on the EU Proposal for a Directive on Minimum Tax & OECD Model Rules Implementing Pillar 2 (Global Minimum Taxation)

CFE’s Tax Top 5 – 29 March 2022

CFE’s Tax Top 5 – 29 March 2022

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CFE’s Tax Top 5 – 21 March 2022

CFE’s Tax Top 5 – 21 March 2022

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CFE’s Tax Top 5 – 14 March 2022

CFE’s Tax Top 5 – 14 March 2022

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CFE’s Tax Top 5 – 7 March 2022

CFE’s Tax Top 5 – 7 March 2022

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CFE’s Tax Top 5 – 28 February 2022

CFE’s Tax Top 5 – 28 February 2022

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CFE’s Tax Top 5 – 21 February 2022

CFE’s Tax Top 5 – 21 February 2022

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CFE’s Tax Top 5 – 14 February 2022

CFE’s Tax Top 5 – 14 February 2022

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CFE’s Tax Top 5 – 7 February 2022

CFE’s Tax Top 5 – 7 February 2022

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Opinion Statement ECJ-TF 1/2022 on the CJEU decision in Case C-437/19, État luxembourgeois v L, on the conditions for information requests and taxpayer remedies

Opinion Statement ECJ-TF 1/2022 on the CJEU decision in Case C-437/19, État luxembourgeois v L, on the conditions for information requests and taxpayer remedies

CFE Tax Advisers Europe Annual Report 2021

CFE Tax Advisers Europe Annual Report 2021

Opinion Statement ECJ-TF 3/2021 on the CJEU decision in Case C-388/19, MK v Autoridade Tributária e Aduaneira, on the taxpayers’ option to avoid discriminatory taxation of capital gains

Opinion Statement ECJ-TF 3/2021 on the CJEU decision in Case C-388/19, MK v Autoridade Tributária e Aduaneira, on the taxpayers’ option to avoid discriminatory taxation of capital gains

CFE’s EU Tax Policy Report – Semester II 2021

CFE’s EU Tax Policy Report – Semester II 2021

Living CFE – July to December 2021

Living CFE – July to December 2021

Professional Judgment in Tax Planning – An Ethics Quality Bar for All Tax Advisers

Professional Judgment in Tax Planning – An Ethics Quality Bar for All Tax Advisers

Living CFE – January to June 2021

Living CFE – January to June 2021

Opinion Statement on Issues With the Supply of Goods With Transport Under e-Commerce Rules

Opinion Statement on Issues With the Supply of Goods With Transport Under e-Commerce Rules

CFE’s EU Tax Policy Report – Semester I 2021

CFE’s EU Tax Policy Report – Semester I 2021

Professional Judgment in Tax Planning – An Ethics Quality Bar for All Tax Advisers

Professional Judgment in Tax Planning – An Ethics Quality Bar for All Tax Advisers

Opinion Statement on the EU Consultation on Current VAT Rules for Insurance & Financial Services

Opinion Statement on the EU Consultation on Current VAT Rules for Insurance & Financial Services

Opinion Statement on the EU Digital Levy Consultation

Opinion Statement on the EU Digital Levy Consultation

Opinion Statement ECJ-TF 1/2021 on the CJEU decision in Case C-484/19, Lexel AB, concerning the application of Swedish interest deductibility rules

Opinion Statement ECJ-TF 1/2021 on the CJEU decision in Case C-484/19, Lexel AB, concerning the application of Swedish interest deductibility rules

Opinion Statement on the European Commission Initiative/Roadmap for Reform on Cross-Border Provision on Professional Services of March 2021

Opinion Statement on the European Commission Initiative/Roadmap for Reform on Cross-Border Provision on Professional Services of March 2021

Living CFE – July to December 2020

Living CFE – July to December 2020

CFE’s EU Tax Policy Report – Semester II 2020

CFE’s EU Tax Policy Report – Semester II 2020

CFE Tax Advisers Europe Annual Report 2020

CFE Tax Advisers Europe Annual Report 2020

Opinion Statement CFE 2/2020 on the 2020 OECD Consultation on the Pillar 1 & 2 Blueprints

Opinion Statement CFE 2/2020 on the 2020 OECD Consultation on the Pillar 1 & 2 Blueprints

Opinion Statement FC 7/2020 on the EU Consultations on the Carbon Border Adjustment Mechanism & Energy Taxation Directive

Opinion Statement FC 7/2020 on the EU Consultations on the Carbon Border Adjustment Mechanism & Energy Taxation Directive

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Opinion Statement ECJ-TF 3/2020 on the General Court judgments in Cases T-778/16 and T-892/16, Ireland v. Commission and Apple v. Commission

Opinion Statement ECJ-TF 3/2020 on the General Court judgments in Cases T-778/16 and T-892/16, Ireland v. Commission and Apple v. Commission

Opinion Statement PAC 4/2020 on the European Commission Initiative/Roadmap for Communication and Recommendation to Improve the Situation of Taxpayers in the Single Market

Opinion Statement PAC 4/2020 on the European Commission Initiative/Roadmap for Communication and Recommendation to Improve the Situation of Taxpayers in the Single Market

Opinion Statement FC 6/2020 on the EU Consultation on the EU TOMS VAT Regime

Opinion Statement FC 6/2020 on the EU Consultation on the EU TOMS VAT Regime

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Opinion Statement ECJ-TF 2/2020 on the CJEU decision in Case C-75/18, Vodafone, on progressive turnover taxes

Opinion Statement ECJ-TF 2/2020 on the CJEU decision in Case C-75/18, Vodafone, on progressive turnover taxes

CFE Opinion Statement on Tax Good Governance Priorities

CFE Opinion Statement on Tax Good Governance Priorities

CFE Opinion Statement PAC 3/2020 on the EU Commission Consultation on the AML Action Plan

CFE Opinion Statement PAC 3/2020 on the EU Commission Consultation on the AML Action Plan

Opinion Statement FC 5/2020 on Unharmonized Reporting Obligations in VAT

Opinion Statement FC 5/2020 on Unharmonized Reporting Obligations in VAT

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CFE’s EU Tax Policy Report – Semester I 2020

CFE’s EU Tax Policy Report – Semester I 2020

Living CFE – January to June 2020

Living CFE – January to June 2020

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

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

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

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

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

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

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

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

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

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

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

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

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

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

CFE’s EU Tax Policy Report – Semester II 2019

CFE’s EU Tax Policy Report – Semester II 2019

Opinion Statement ECJ-TF 1/2020 on the Starbucks and Fiat State Aid Decisions

Opinion Statement ECJ-TF 1/2020 on the Starbucks and Fiat State Aid Decisions

Living CFE July – December 2019

Living CFE July – December 2019

The CFE 60th Anniversary Book

The CFE 60th Anniversary Book

Opinion Statement ECJ-TF 4/2019 on the CJEU decision in Case C-135/17, X-GmbH, concerning the application of the German CFC legislation in relation to third countries

Opinion Statement ECJ-TF 4/2019 on the CJEU decision in Case C-135/17, X-GmbH, concerning the application of the German CFC legislation in relation to third countries

Opinion Statement on the Commission consultation on amending Directive 2006/112/EC, as regards provisions relating to distance sales of goods and certain domestic supplies of goods

Opinion Statement on the Commission consultation on amending Directive 2006/112/EC, as regards provisions relating to distance sales of goods and certain domestic supplies of goods

CFE Tax Advisers Europe Response to the OECD Consultation on a Unified Approach under Pillar One

CFE Tax Advisers Europe Response to the OECD Consultation on a Unified Approach under Pillar One

CFE 60th Anniversary Liber Amicorum

CFE 60th Anniversary Liber Amicorum

Opinion Statement ECJ-TF 3/2019 on the CJEU decision of 22 November 2018 in Case C-575/17, Sofina, on withholding taxes, losses and territoriality

Opinion Statement ECJ-TF 3/2019 on the CJEU decision of 22 November 2018 in Case C-575/17, Sofina, on withholding taxes, losses and territoriality

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

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

CFE Opinion Statement on Tax Advisers Policy Priorities 2019 – 2024

CFE Opinion Statement on Tax Advisers Policy Priorities 2019 – 2024

Living CFE January – June 2019

Living CFE January – June 2019

CFE’s EU Tax Policy Report – Semester I 2019

CFE’s EU Tax Policy Report – Semester I 2019

Opinion Statement ECJ-TF 2/2019 on the CJEU decisions concerning the “Beneficial Ownership”

Opinion Statement ECJ-TF 2/2019 on the CJEU decisions concerning the “Beneficial Ownership”

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

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

Opinion Statement on the CJEU Case C-382/16 Hornbach (Transfer-Pricing/ Commercial Justification for Breach of the Arm’s Length Principle)

Opinion Statement on the CJEU Case C-382/16 Hornbach (Transfer-Pricing/ Commercial Justification for Breach of the Arm’s Length Principle)

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

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

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

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

CFE EU Tax Policy Report – IV. Edition

CFE EU Tax Policy Report – IV. Edition

EU & Global Tax Policy Developments 2018

EU & Global Tax Policy Developments 2018

EU & Global Tax Policy Developments 2017

EU & Global Tax Policy Developments 2017

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

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

Opinion Statement FC 10/2018 on Tax Competition and Competitiveness

Opinion Statement FC 10/2018 on Tax Competition and Competitiveness

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

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

Opinion Statement ECJ-TF 3/2018 on the Case C-650/16, Bevola, concerning the utilisation of “definitive losses” attributable to a foreign permanent establishment

Opinion Statement ECJ-TF 3/2018 on the Case C-650/16, Bevola, concerning the utilisation of “definitive losses” attributable to a foreign permanent establishment

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

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

Opinion Statement PAC 4/2018 on the EU Whistleblowers Protection

Opinion Statement PAC 4/2018 on the EU Whistleblowers Protection

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

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

CFE EU Tax Policy Report – III. Edition

CFE EU Tax Policy Report – III. Edition

Opinion Statement FC 6/2018 on a Proposal for a Council Directive amending Directive 2006/112/EC, on the common system of value added tax as regards the special scheme for small enterprises

Opinion Statement FC 6/2018 on a Proposal for a Council Directive amending Directive 2006/112/EC, on the common system of value added tax as regards the special scheme for small enterprises

Opinion Statement on a Proposal for a Council Directive amending Directive 2006/112/EC, as regards rates of Value Added Tax (COM(2016)758 final, of 1 December 2017 and COM/2018/20 of 28 January 2018)

Opinion Statement on a Proposal for a Council Directive amending Directive 2006/112/EC, as regards rates of Value Added Tax (COM(2016)758 final, of 1 December 2017 and COM/2018/20 of 28 January 2018)

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

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

Opinion Statement on Problems Caused by VAT Numbers

Opinion Statement on Problems Caused by VAT Numbers

Opinion Statement on EU Commission Digital Services Tax Proposal

Opinion Statement on EU Commission Digital Services Tax Proposal

ECJ Opinion Statement on the Case C-6/16, Eqiom, concerning compatibility of the French anti-abuse rule regarding outbound dividends with the Parent-Subsidiary Directive and the EU fundamental freedoms

ECJ Opinion Statement on the Case C-6/16, Eqiom, concerning compatibility of the French anti-abuse rule regarding outbound dividends with the Parent-Subsidiary Directive and the EU fundamental freedoms

Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits (LoB) Clauses with the EU Fundamental Freedoms

Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits (LoB) Clauses with the EU Fundamental Freedoms

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PAC Opinion Statement 2/2018 on the European Parliament Inquiry Recommendations

PAC Opinion Statement 2/2018 on the European Parliament Inquiry Recommendations

PAC Opinion Statement 1/2018 on the OECD Consultation on Mandatory Disclosure Rules

PAC Opinion Statement 1/2018 on the OECD Consultation on Mandatory Disclosure Rules

CFE EU Tax Policy Report – II. Edition

CFE EU Tax Policy Report – II. Edition

ECJ-TF Opinion Statement 4/2017 on the decision of the Court of Justice of the EU in Case C-283/15, X

ECJ-TF Opinion Statement 4/2017 on the decision of the Court of Justice of the EU in Case C-283/15, X

FC Opinion Statement 10/2017 – Position Paper on the EU Public Consultation on the Fair Taxation of the Digital Economy

FC Opinion Statement 10/2017 – Position Paper on the EU Public Consultation on the Fair Taxation of the Digital Economy

FC Opinion Statement 09/2017 on the European Commission Proposals on the way towards a single European VAT area

FC Opinion Statement 09/2017 on the European Commission Proposals on the way towards a single European VAT area

CFE Opinion Statement FC 08/2017 Response to OECD request for input regarding tax and digitalisation

CFE Opinion Statement FC 08/2017 Response to OECD request for input regarding tax and digitalisation

FC Opinion Statement 07/2017 on Tax Certainty

FC Opinion Statement 07/2017 on Tax Certainty

FC Opinion Statement 6/2017 on Negotiating DTCs with Developing Countries

FC Opinion Statement 6/2017 on Negotiating DTCs with Developing Countries

ECJ-TF Opinion Statement 3/2017 on the judgment of the Court of Justice of the EU in Case C-682/15, Berlioz Investment Fund SA

ECJ-TF Opinion Statement 3/2017 on the judgment of the Court of Justice of the EU in Case C-682/15, Berlioz Investment Fund SA

Opinion Statement FC 05/2017 VAT exemption of services provided by an independent group of persons (Article 132 (1) (f) of Directive 2006/112/EC)

Opinion Statement FC 05/2017 VAT exemption of services provided by an independent group of persons (Article 132 (1) (f) of Directive 2006/112/EC)

Opinion Statement FC 4/2017 on the proposed Directive on Double Taxation Dispute Resolution Mechanisms in the European Union

Opinion Statement FC 4/2017 on the proposed Directive on Double Taxation Dispute Resolution Mechanisms in the European Union

Opinion Statement FC 3/2017 on the proposed Directives for the introduction of a Common Corporate Tax Base & Common Consolidated Corporate Tax Base

Opinion Statement FC 3/2017 on the proposed Directives for the introduction of a Common Corporate Tax Base & Common Consolidated Corporate Tax Base

Opinion Statement FC 02/2017 on the Response to Consultation on the OECD BEPS Action 6 Public Discussion Draft on non-CIV examples

Opinion Statement FC 02/2017 on the Response to Consultation on the OECD BEPS Action 6 Public Discussion Draft on non-CIV examples

FC Opinion Statement 01/2017 – VAT Groupings & Related Issues Concerned with Fixed Establishments & the Cost Sharing Exemption

FC Opinion Statement 01/2017 – VAT Groupings & Related Issues Concerned with Fixed Establishments & the Cost Sharing Exemption

CFE Opinion Statement on the EC Intermediaries Directive Proposal

CFE Opinion Statement on the EC Intermediaries Directive Proposal

Opinion Statement PAC 2/2017 on the European Commission public consultation on protection of whistleblowers

Opinion Statement PAC 2/2017 on the European Commission public consultation on protection of whistleblowers

Opinion Statement ECJ-TF 2/2017 on the Cases C-20/15 P and C-21/15 P, concerning the requirements of selec-tive aid in the sense of Art. 107 TFEU

Opinion Statement ECJ-TF 2/2017 on the Cases C-20/15 P and C-21/15 P, concerning the requirements of selec-tive aid in the sense of Art. 107 TFEU

CFE EU Tax Policy Report – I. Edition

CFE EU Tax Policy Report – I. Edition

Opinion Statement PAC/FC 1/2017 on the European Commission public consultation ‘Disincentives for advisers and intermediaries for potentially aggressive tax planning schemes’

Opinion Statement PAC/FC 1/2017 on the European Commission public consultation ‘Disincentives for advisers and intermediaries for potentially aggressive tax planning schemes’

Opinion Statement ECJ-TF 1/2017 on the Case C-464/14, concerning the free movement of capital and third countries

Opinion Statement ECJ-TF 1/2017 on the Case C-464/14, concerning the free movement of capital and third countries

Opinion Statement FC 15/2016 on European tax advisers´ tax policy priorities 2016/2

Opinion Statement FC 15/2016 on European tax advisers´ tax policy priorities 2016/2

Opinion Statement FC 14/2016 on the OECD Discussion Draft on Branch mismatch structures (BEPS Action 2)

Opinion Statement FC 14/2016 on the OECD Discussion Draft on Branch mismatch structures (BEPS Action 2)

Opinion Statement FC 13/2016 on the OECD Discussion Draft (BEPS Action 7) Additional guidance on the attribution of profits to permanent establishments

Opinion Statement FC 13/2016 on the OECD Discussion Draft (BEPS Action 7) Additional guidance on the attribution of profits to permanent establishments

Opinion Statement FC 12/2016 on the OECD Public Discussion Draft (BEPS Actions 8-10) Revised Guidance on Profit Splits

Opinion Statement FC 12/2016 on the OECD Public Discussion Draft (BEPS Actions 8-10) Revised Guidance on Profit Splits

Opinion Statement PAC 4/2016 on the Regulation of cross-border professional services

Opinion Statement PAC 4/2016 on the Regulation of cross-border professional services

Opinion Statement ECJ-TF 2/2016 on the Case C-18/15, on the admissibility of gross withholding taxation of interest

Opinion Statement ECJ-TF 2/2016 on the Case C-18/15, on the admissibility of gross withholding taxation of interest

Opinion Statement FC 11/2016 on the OECD Public Discussion Draft (BEPS Action 4) Elements of the design and operation of the group ratio rule

Opinion Statement FC 11/2016 on the OECD Public Discussion Draft (BEPS Action 4) Elements of the design and operation of the group ratio rule

Opinion Statement FC 10/2016 on the Communication COM(2016)148 on an Action Plan for VAT

Opinion Statement FC 10/2016 on the Communication COM(2016)148 on an Action Plan for VAT

Opinion Statement PAC 3/2016 and FC 9/2016 on the draft Report on tax rulings and other measures similar in nature or effect

Opinion Statement PAC 3/2016 and FC 9/2016 on the draft Report on tax rulings and other measures similar in nature or effect

Opinion Statement PAC 2/2016 and FC 8/2016 The role of tax advisers with regard to tax avoidance

Opinion Statement PAC 2/2016 and FC 8/2016 The role of tax advisers with regard to tax avoidance

Opinion Statement PAC 1/2016 on a “Fair Taxpayer Label”

Opinion Statement PAC 1/2016 on a “Fair Taxpayer Label”

Opinion Statement FC 6/2016 on improving double taxation dispute resolution mechanisms

Opinion Statement FC 6/2016 on improving double taxation dispute resolution mechanisms

Opinion Statement FC 4/2016 on the OECD BEPS Final Recommendations

Opinion Statement FC 4/2016 on the OECD BEPS Final Recommendations

Opinion Statement FC 3/2016 on the European Commission´s proposal for an Anti-Tax Avoidance Directive

Opinion Statement FC 3/2016 on the European Commission´s proposal for an Anti-Tax Avoidance Directive

Opinion Statement FC 2/2016 on the VAT treatment of cross-border services connected with immovable property

Opinion Statement FC 2/2016 on the VAT treatment of cross-border services connected with immovable property

Opinion Statement ECJ-TF 1/2016 on the Cases C-10/14, C-14/14, X, and C-17/14, on the Dutch dividend with-holding tax

Opinion Statement ECJ-TF 1/2016 on the Cases C-10/14, C-14/14, X, and C-17/14, on the Dutch dividend with-holding tax

Opinion Statement FC 1/2016 on the public consultation Re-launch of the CCCTB

Opinion Statement FC 1/2016 on the public consultation Re-launch of the CCCTB

Opinion Statement ECJ-TF 4/2015 on the Case C-386/14, on the French “intégration fiscale”

Opinion Statement ECJ-TF 4/2015 on the Case C-386/14, on the French “intégration fiscale”

Opinion Statement ECJ-TF 3/2015 on the Case C-512/13, on “horizontal discrimination”

Opinion Statement ECJ-TF 3/2015 on the Case C-512/13, on “horizontal discrimination”

Opinion Statement ECJ-TF 2/2015 on the Case C-172/13, concerning the “Marks & Spencer exception”

Opinion Statement ECJ-TF 2/2015 on the Case C-172/13, concerning the “Marks & Spencer exception”

Opinion Statement ECJ-TF 1/2015 on the Cases C-127/12 and C-211/13, concerning inheritance taxation

Opinion Statement ECJ-TF 1/2015 on the Cases C-127/12 and C-211/13, concerning inheritance taxation

Opinion Statement ECJ-TF 4/2014 on the Cases C-39/13, C-40/13 and C-41/13, on the requirements to form “fiscal unity”

Opinion Statement ECJ-TF 4/2014 on the Cases C-39/13, C-40/13 and C-41/13, on the requirements to form “fiscal unity”

Opinion Statement ECJ-TF 3/2014 on the case C-164/12, concerning taxation of unrealized gains upon a reorganisation within the EU

Opinion Statement ECJ-TF 3/2014 on the case C-164/12, concerning taxation of unrealized gains upon a reorganisation within the EU

Opinion Statement ECJ-TF 2/2014 on the case C-276/12, concerning taxpayer’s rights in case of exchange of information upon request

Opinion Statement ECJ-TF 2/2014 on the case C-276/12, concerning taxpayer’s rights in case of exchange of information upon request

Opinion Statement ECJ-TF 1/2014 on the case C-617/10, Åkerberg Fransson

Opinion Statement ECJ-TF 1/2014 on the case C-617/10, Åkerberg Fransson

Opinion Statement ECJ-TF 4/2013 on the case C-425/11, concerning personal tax benefits in Germany for Swiss residents

Opinion Statement ECJ-TF 4/2013 on the case C-425/11, concerning personal tax benefits in Germany for Swiss residents

Opinion Statement ECJ-TF 3/2013 on the case A Oy (C-123/11) and the use of cross-border losses

Opinion Statement ECJ-TF 3/2013 on the case A Oy (C-123/11) and the use of cross-border losses

CFE European Professional Affairs Handbook for Tax Advisers

CFE European Professional Affairs Handbook for Tax Advisers

Opinion Statement ECJ-TK on the case C-210/06, Cartesio Oktató és Szolgáltató BT

Opinion Statement ECJ-TK on the case C-210/06, Cartesio Oktató és Szolgáltató BT

Opinion Statement ECJ-TK on the case C-282/07, Belgium SPF Finance V. Truck Center SA

Opinion Statement ECJ-TK on the case C-282/07, Belgium SPF Finance V. Truck Center SA

Opinion Statement ECJ-TK on the case C-475/03, Regional Tax on Productive Activities

Opinion Statement ECJ-TK on the case C-475/03, Regional Tax on Productive Activities