This Opinion Statement discusses the implications of the European Commission VAT Committee Guidelines resulting from its 108th Meeting held on 27-28 March 2017 concerning the notion of “minimal human intervention” in “electronically supplied services” and CFE’s view...
This Opinion Statement sets out CFE’s general views on tax competition and competitiveness. It was submitted to the EU Platform for Tax Good Governance in December 2018 in response to a European Commission Platform for Tax Good Governance discussion questionnaire on...
This Opinion Statement details practical difficulties encountered by members of the CFE in cases heard by the Court of Justice of the European Union. The CFE is appreciative of the significant contribution that the Court of Justice has made to develop European...
CFE Tax Advisers Europe has published an Opinion Statement on the Court of Justice decision of 12 June 2018, in Case C-650/16 Bevola, concerning the utilisation of “definitive losses” attributable to a foreign permanent establishment and the viability of the Marks...
CFE Tax Advisers Europe has issued an Opinion Statement on the European Commission Proposal for a Council Directive amending Directive 2006/112/EC, as regards the introduction of the detailed technical measures for the operation of the definitive VAT system for the...
