LATEST NEWS
CFE’s Tax Top 5 – 10 February 2025
BRUSSELS | 10 FEBRUARY 2025 US Announces Withdrawal from UN International Tax Cooperation as Intergovernmental Negotiations Commence The organisational session of the Intergovernmental Negotiating Committee for the United Nations Framework Convention on International...
CFE’s Tax Top 5 – 3 February 2025
BRUSSELS | 3 FEBRUARY 2025 Intergovernmental Negotiations Commence on UN International Tax Cooperation The Intergovernmental Negotiating Committee to advance the Framework Convention on International Tax Cooperation of the United Nations will convene this week, with...
CFE Connect – January 2025
The January 2025 edition of CFE Connect is now available online. CFE Connect is designed to keep tax professionals informed of emerging policy trends and developments in European and international taxation, as well as inform our members about CFE’s ongoing activities....
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PUBLICATIONS

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

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

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

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

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

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

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

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

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 3/2020 on the Directive on Tax Dispute Resolution Mechanisms in the European Union

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

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

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

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

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)

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

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 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

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 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 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

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

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

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 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 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
