Publications

CFE Opinion Statement FC 07/2017 on Tax Certainty

In a time of immense change in the international tax environment, CFE believes that tax certainty must become a priority of policy makers. The following Opinion Statement examines the importance of tax certainty through an analysis of the implications of tax uncertainty and conversely, the benefits of tax certainty.

We invite you to read the Opinion Statement below. 

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CFE OPINION STATEMENT FC 06/2017 ON THE WORKING PAPER BY DG TAXUD ON TOOLBOX TO ENSURE CONSISTENCY BETWEEN TAX & DEVELOPMENT POLICIES IN THE (RE) NEGOTIATION OF DOUBLE TAX TREATIES WITH DEVELOPING COUNTRIES

The Opinion Statement concerns the Working Paper prepared by the European Commission (DG Taxud) regarding the creation of a so-called toolbox with which Member States would reference and consult when negotiating bilateral tax treaties with developing countries so as to ensure fair treatment of developing countries and a uniform and balanced approach to negotiation with developing countries by Member States.  The proposed toolbox is contained in Annex 1 to this Opinion Statement.

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Opinion Statement ECJ-TF 3/2017 on the judgment of the Court of Justice of the EU in Case C-682/15, Berlioz Investment Fund SA

This is an Opinion Statement prepared by the CFE ECJ Task Force on the Case C-682/15, Berlioz Investment Fund SA, in which the Grand Chamber of the Court of Justice of the European Union (ECJ) delivered its judgment on 16 May 2017, following the Opinion of Advocate General Wathelet of 10 January 2017.

The case concerned the levying of tax penalties for the partial refusal by a third party to provide the Luxembourg tax authorities with information requested, by way of of mutual assistance under Directive 2011/16, by the French tax authorities.

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