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...
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,...
