Opinion Statement FC 05/2017 VAT exemption of services provided by an independent group of persons (Article 132 (1) (f) of Directive 2006/112/EC)

by | Dec 13, 2017

In four pending cases, the Court of Justice of the European Union will bring some clarification to the scope of the VAT exemption in Article 132 (1) (f) of Directive 2006/112/EC (The “VAT Directive”), commonly referred to as the “cost sharing associations exemption”....

Opinion Statement FC 4/2017 on the proposed Directive on Double Taxation Dispute Resolution Mechanisms in the European Union

by | Nov 23, 2017

The CFE welcomes the Commission’s proposals to expand and improve the mechanisms available to Member States to resolve double taxation disputes with the introduction of a Council Directive (the “Proposed Directive”). The CFE has also commented on this matter in the...

Opinion Statement FC 3/2017 on the proposed Directives for the introduction of a Common Corporate Tax Base & Common Consolidated Corporate Tax Base

by | Oct 9, 2017

This is an Opinion Statement of the CFE Fiscal Committee, on the proposals published by the EU Commission in October 2016 re-launching the Common Consolidated Corporate Tax Base (the “Proposals”). The Proposals envisage the implementation of two Council Directives,...

Opinion Statement FC 02/2017 on the Response to Consultation on the OECD BEPS Action 6 Public Discussion Draft on non-CIV examples

by | Oct 1, 2017

This Opinion Statement by the CFE Fiscal Committee relates to the OECD public discussion draft “BEPS Action 6 Discussion Draft on non-CIV examples (hereinafter the “Discussion Draft”), released for public consultation on 6 January 2017. We will be pleased to answer...

FC Opinion Statement 01/2017 – VAT Groupings & Related Issues Concerned with Fixed Establishments & the Cost Sharing Exemption

by | Sep 4, 2017

CFE has published an Opinion Statement examining VAT Groupings and the related issues concerned with fixed establishments and the cost sharing exemption.  DOWNLOAD PUBLICATION