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...
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....
