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

2020-04-03T14:02:57+02:00

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 [...]

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

2020-03-27T13:49:14+01:00

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, [...]

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

2020-03-20T13:19:05+01:00

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 [...]

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

2020-03-12T16:44:38+01:00

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 [...]

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

2020-03-06T12:20:02+01:00

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 Response to the OECD Consultation on the Global Anti-Base Erosion Proposal under Pillar Two

2019-12-03T16:02:44+01:00

CFE Tax Advisers Europe has now published an Opinion Statement that sets out CFE’s response to the OECD public consultation on the Global Anti-Base Erosion Proposal under Pillar Two. CFE welcomes the Public Consultation document ‘Global Anti-Base Erosion Proposal’ as a blueprint for further negotiations among the members of the Inclusive Framework aimed at addressing [...]

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

2019-11-12T10:47:39+01:00

CFE Tax Advisers Europe has now published an Opinion Statement that sets out CFE’s response to the OECD public consultation on the Secretariat Proposal for a "Unified Approach" under Pillar One arising from the tax challenges of the digitalising economy. CFE Tax Advisers Europe welcomes the opportunity to contribute to the public consultation and [...]

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

2019-07-24T15:56:00+02:00

This Opinion Statement discusses the implications of the decision of the Court of Justice of the EU in the case of C-132/16 Iberdrola, and seeks to analyse why the right to deduct input tax should not be unduly restricted. CFE considers that input tax should be deductible when, for non-philanthropic reasons, expenses are incurred [...]

CFE Opinion Statement on Tax Advisers Policy Priorities 2019 – 2024

2019-07-12T13:07:11+02:00

As the EU institutions are considering the policy priorities for the next mandate, CFE Tax Advisers Europe is taking the opportunity to set out the tax and professional affairs policy issues it identifies as significant concerning taxation and the future. Accordingly, this Opinion Statement sets out the policy priorities of European tax advisers for [...]