Opinion Statements

CFE Opinion statement on the ECJ case Auto Lease Holland BV

This opinion statement is on the ECJ case Auto Lease Holland BV.

The opinion statement is prepared by the Fiscal Committee of the CFE.

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CFE Opinion Statement on ECJ case Auto Lease Holland BV.pdf28.8 KB

CFE Opinion Statement on distinction taxable and VAT exempt

This opinion statement is on the distinction between taxable and VAT excempt letting of immovable property.

The opinion statement is prepared by the Fiscal Committee of the CFE.

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CFE_opinion statement on distinction taxable and VAT excempt.pdf34.5 KB

Opinion statement on the case C-455/05, Velvet Steel

This opinion statement is on the case C-455/05, Velvet Steel regarding the definition of financial services.

The opinion statement is prepared by the Fiscal Committee of the CFE.

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CFE Opinion Statement on Velvet Steel.pdf41.9 KB

CFE Opinion Statement of the CFE on ECJ Advocate General Opinions in Tax Matters

This is an opinion statement on ECJ Advocate General Opinions in tax matters.

The opinion statement is prepared by the CFE ECJ Taskforce.

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CFE Opinion Statment_AdvGen revPB.pdf41.9 KB

CFE Opinion Statement on losses compensation within the EU

This Opinion Statement discusses losses compensation within the EU for individuals and companies carrying out their activities through permanent establishments.

The Opinion Statement is prepared by the CFE ECJ Taskforce.

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Opinion Statement Losses Compensation within the EU.pdf63.7 KB

CFE Opinion Statement on the ECJ Case "Cartesio Oktató és Szolgàltató bt" (Case C-210-06)

This is an Opinion Statement on the ECJ judgment "Cartesio Oktató és Szolgáltató bt" (Case C-210/06). Judgment of the 16th December 2008.

The Opinion Statement is prepared by the CFE ECJ Taskforce.

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CFE opinion on ECJ Case C-210/06.pdf48.1 KB

CFE Opinion Statement on the OECD Discussion Draft on Transfer Pricing Aspects of Business Restructuring

This Opinion Statement discusses some, high level, general comments on the issues raised in the OECD Discussion Draft on Transfer Pricing Aspects of Business Restructuring.

The Opinion Statement is prepared by the Fiscal Committee.

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CFE Opinion Statement on TP aspects of Business Restructuring.pdf50.2 KB

CFE Opinion Statement on the ECJ Case "Belgium SPF Finance v. Truck Center SA" (Case C-282/07)

This is an Opinion Statement on the ECJ judgment of "Belgium SPF Finance v. Truck Center SA", Case C-282/07. Judgment of the 22nd December 2008.

This Opinion Statement is prepared by the CFE ECJ Taskforce

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CFE opinion on ECJ case Truck Center Case C 282_07.pdf108.9 KB

CFE Opinion Statement on the European Commission's proposal of directive and action plan to better combat VAT fraud

This is an Opinion Statement on the european Commission's proposal of directive and action plan to better combat VAT fraud, prepared by the Fiscal Committee of the Confédération Fiscal Européenne (CFE).

The CFE encourages the Member States to adopt as soon as possible the measures contemplated in the action plan submitted by the European Commission.

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CFE opinion on the action plan to better combat VAT fraud.pdf51.8 KB

CFE Opinion Statement on VAT formalities - Review of the existing legislation regarding invoicing

This is an Opinion Statement prepared by the Fiscal Committee of the Confédération Fiscale Européenne (CFE) on VAT formalities - Review of the existing legislation regarding invoicing. The Opinion Statement is a reply on the European Commission’s online consultation to ascertain the view of businesses on the existing legislation on VAT invoicing.

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CFE Opinion Statement on VAT formalities - Review of the existing legislation regarding invoicing42.8 KB