Opinion Statement FC 3/2016 on the European Commission´s proposal for an Anti-Tax Avoidance Directive

by | Mar 16, 2016

This Opinion Statement relates to the European Commission´s proposal for a Council Directive laying down rules against tax avoidance that directly affects the functioning of the internal market (COM(2016) 26 Final) of 28 January 2016 (in the following: the proposal,...

Opinion Statement FC 2/2016 on the VAT treatment of cross-border services connected with immovable property

by | Feb 16, 2016

Opinion Statement FC 2/2016 on the VAT treatment of cross-border services connected with immovable property. DOWNLOAD

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

by | Feb 15, 2016

This is an Opinion Statement prepared by the CFE ECJ Task Force on combined Cases C-10/14, C-14/14 and C-17/14, in which the 3rd Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 17 September 2015, following the Opinion of Advocate...

Opinion Statement FC 1/2016 on the public consultation Re-launch of the CCCTB

by | Jan 16, 2016

This is an Opinion Statement of the CFE Fiscal Committee, responding to the European Commission´s public e-consultation on a re-launch of the Common Consolidated Corporate Tax Base (CCCTB, in the following: 3CTB), conducted between October 2015 and January 2016. In...

Opinion Statement ECJ-TF 4/2015 on the Case C-386/14, on the French “intégration fiscale”

by | Jan 16, 2016

This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-386/14, in which the 2nd Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 2 September 2015, following the opinion of Advocate General Kokott of 11 June 2015....