CFE Tax Advisers Europe welcomed the recent opportunity to provide input on the EU consultation evaluating the EU VAT rules for travel agents and tour operators. CFE consider that there is a need to reform the TOMS scheme, although we do not see the need for reform as...
CFE Tax Advisers Europe has published a statement addressed to the European Commission highlighting issues with the lack of harmonization in VAT reporting within the European Union. The VAT system within the European Union should be moving towards a system of...
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,...
