CFE Opinion Statement FC 6/2016 has been drafted by the CFE Fiscal Committee (Direct Tax Sub-Committee) in response to the European Commission´s public consultation on improving double taxation dispute resolution mechanisms. It consists of the answers to the Commission´s electronic questionnaire and a full text statement. Both have been submitted in May 2016. CFE and AOTCA have already commented on this matter in Opinion Statements FC 3/2015 (January 2015) and FC 4f/2016 (April 2016).
This Opinion Statement is dealing with the question in which situations fees for services provided by a director of a company should be subject to VAT or considered services rendered by employees which are excluded from VAT. The paper has been drafted by the CFE Indirect Tax Sub-Committee and submitted to the European Commission in May 2016.
This Opinion Statement responds to a recommendation of the European Parliament on the introduction of a "Fair Taxpayer Label" at EU level, in the Parliament´s resolution of 16 December 2015.