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...
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...
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...
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 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...
