Opinion Statement on Fighting the Use of Shell Entities for Tax Purposes


CFE considers the present EU anti-avoidance framework (based primarily on ATAD and the ECJ case law) to be robust and sufficient to tackle serious issues pertaining to aggressive tax avoidance, by empowering national tax administrations with the necessary tools to identify and address structures that appear to be abusive and aggressive, or contrary to [...]

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


Determining the nature of a transaction is one of the most important steps when determining the VAT treatment of supplies, including how the place of supply rules operate. It is only after the nature of a supply has been determined, including determining whether a supply should be considered a supply of goods or services, [...]

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


CFE Tax Advisers Europe, the leading body representing European tax institutes and associations of tax advisers, has published an Opinion Statement responding to the European Commission's public consultation on current VAT rules for insurance and financial services. CFE are of the view that current exemption works well in general in the sector. However it is [...]

Opinion Statement on the EU Digital Levy Consultation


CFE takes note of the Digital Levy Roadmap and the public consultation published by the European Commission, and is pleased to have the opportunity to comment on the Roadmap. CFE notes that at the time of this statement being issued, in April 2021, international negotiations at OECD level on developing technical and policy solutions [...]

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


CFE Tax Advisers Europe, the leading body representing European tax institutes and associations of tax advisers, notes the European Commission roadmap on reform of professional services of March 2021 and welcomes the opportunity to comment. Limiting our comments to tax professional services, we concur with Commission’s assessment that well-functioning professional-services sector can be a [...]

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


CFE takes note of the blueprints for Pillar 1 (review of profit allocation and nexus rules to reflect digital business models) and Pillar 2 (global anti-base erosion rules for a minimum effective taxation rate) published by the OECD Secretariat in October 2020 concerning work to advance international negotiations in an attempt to ensure large [...]

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


CFE Tax Advisers Europe welcomes the opportunity to provide input on the EU consultations concerning the Energy Taxation Directive and the Carbon Border Adjustment Mechanism. Climate changes affects us all. CFE accordingly welcomed the goal announced by European Commission President Von der Leyen during her first State of the Union address on 16 September [...]

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


CFE has published an Opinion Statement prepared by the CFE ECJ Task Force on the cases Ireland v Commission (T-778/16) and Apple Sales International and Apple Operations Europe v Commission (T-892/16),  decided by the General Court (GC) on the 15 July 2020. This follows the earlier judgments rendered by the GC in the Starbucks [...]

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


CFE Tax Advisers Europe welcomed the recent opportunity to provide input on the EU consultation evaluating the EU VAT rules for travel agents and tour operators. CFE consider that there is a need to reform the TOMS scheme, although we do not see the need for reform as being purely due to the fact [...]

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


CFE Tax Advisers Europe has published a statement responding to the European Commission Public Consultation on an Action-Plan for a Comprehensive Union Policy on Preventing Money Laundering and Terrorist Financing. CFE welcomes the opportunity to contribute to the European Union public consultation on further strengthening the Union policy and legislative framework on anti-money laundering [...]

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