Opinion Statements

CFE Opinion Statement on the EC Tax Intermediaries Directive proposal

The CFE adopted an Opinion Statement PAC 3/2017 on the European Commission Proposal for a Council Directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation COM/2016/025 final - 2016/010 (CNS) of 21 June 2017. 

 

The full text of the Opinion Statement is available under the link below. 

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CFE ECJ Taskforce Opinion Statement ECJ-TF 2/2017 on the judgment of the Court of Justice of the EU of 21 December 2016 in Joined Case C-20/15 P and C-21/15 P, World Duty Free Group and Others,

For your information, the CFE ECJ task-force has published Opinion Statement ECJ-TF 2/2017 regarding the judgment of the Court of Justice of the EU of 21 December 2016 in Joined Case C-20/15 P and C-21/15 P, World Duty Free Group and Others, concerning the requirements of selective aid in the sense of Art. 107 TFEU

For a detailed analysis and the CFE position on the judgement of the Court of Justice, please see the Opinion Statement below. 

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PDF icon ECJ-TF 2-2017_Autogrill.pdf374.45 KB

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CFE Opinion Statement FC 3/2017 on the proposed Directives for the introduction of a Common Corporate Tax Base & Common Consolidated Corporate Tax Base

Please see link below for the Opinion Statement of the CFE Fiscal Committee, on the proposals published by the EU Commission in October 2016 re-launching the Common Consolidated Corporate Tax Base (the “Proposals”). The Proposals envisage the implementation of two Council Directives, the first introducing a common corporate tax base (“2CTB”) and the subsequent directive implementing the consolidation element (“3CTB”).

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