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...
This Opinion Statement was prepared by way of response to the European Commission’s “Have Your Say” feedback process as concerns a proposal to amend Directive 2006/112/EC as regards provisions relating to distance sales of goods and certain domestic supplies of goods...
CFE Tax Advisers Europe has now published an Opinion Statement that sets out CFE’s response to the OECD public consultation on the Secretariat Proposal for a “Unified Approach” under Pillar One arising from the tax challenges of the digitalising economy....
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,...
