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

2020-08-14T11:10:35+02:00

CFE Tax Advisers Europe has published a statement addressed to the European Commission highlighting issues with the lack of harmonization in VAT reporting within the European Union. The VAT system within the European Union should be moving towards a system of increased harmonization to facilitate the single market. However, when it comes to the [...]

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 [...]

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