by brodiemcintosh | Sep 18, 2023
CFE Tax Advisers Europe has published an Opinion Statement concerning the EU Commission’s withholding tax proposal to introduce legislation on a new EU system for the avoidance of double taxation and prevention of tax abuse: Faster and Safer Relief of Excess...
by brodiemcintosh | Jun 20, 2023
CFE Tax Advisers Europe has issued an Opinion Statement setting out further comments on the EU Commission’s VIDA Proposals of 8 December 2022. CFE initially submitted representations on 4 April 2023 to the European Commission on the legislative proposals. Since those...
by brodiemcintosh | May 31, 2023
The CFE has issued an Opinion Statement on Official Ruling 57/2023 given by the Italian Central Tax Office. This Opinion Statement explains the views of CFE Tax Advisers Europe concerning the Official Ruling 57/2023 given by the Italian Central Tax Office (Agenzia...
by brodiemcintosh | Mar 23, 2023
The CFE has issued an Opinion Statement on VAT Groups. The Court of Justice’s decision in C-812/19 Danske Bank A/S, Danmark, Sverige Filial v Skatteverket considered the question of how the provisions relating to VAT Groups in Article 11 of the Principal Directive...
by brodiemcintosh | Mar 9, 2023
The CFE has issued an Opinion Statement on the VAT Treatment of Compensation Payments. It is clear from the case law of the Court of Justice that not all compensation payments are subject to VAT. The difficulty is determining the demarcation line between cases that...