In order to help you keep informed of recent EU & international tax policy developments, please see below the “CFE’s Tax Top 5” for a summary of the main developments. This week’s edition looks at the following: OECD Issues Guidance on Cross-Border Tax Issues Raised by COVID-19; Luxembourg to Limit Deductibility of Interest & [...]

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 [...]

In order to help you keep informed of recent EU & international tax policy developments, please see below the “CFE’s Tax Top 5” for a summary of the main developments. This week’s edition looks at the following: Joint Statement of European Council on EU Enlargement & EU COVID Response; EU Commission Publishes Customs Union [...]

As each and every one of us is impacted by the alarming spread of COVID-19 outbreak and how it is affecting our lives, the CFE Executive Board had, regretfully, taken the difficult decision to cancel the CFE Annual Forum, the General Assembly and all the Technical meetings in April. At present, it is uncertain what [...]

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, [...]

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 [...]

It is with deep sadness that the CFE Tax Advisers Europe Executive Board Members and CFE Office Team join together in paying their respects to the late Professor Mario Boidi. Professor Boidi was a Founding Father of the European Tax Profession within the CFE Tax Advisers Europe (1959-2020), wearing the hats of CFE Delegate [...]

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 [...]

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, in cooperation with IBFD and de Nederlandse Orde van Belastingadviseurs (NOB), a CFE Member Organisation from the Netherlands, is pleased to inform you that the launch of the 2019 General Report on the Observatory on the Protection of Taxpayers’ Rights will take place on Wednesday 13 May 2020 in Amsterdam, [...]