Opinion Statements

CFE Opinion statement on the ECJ case Auto Lease Holland BV

Letitia Bois — Mon, 02 Nov 2009 18:04:29 +0100

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

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

CFE Opinion Statement on distinction taxable and VAT exempt

Letitia Bois — Mon, 02 Nov 2009 17:46:31 +0100

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.

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

Letitia Bois — Mon, 02 Nov 2009 17:38:50 +0100

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.

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

Letitia Bois — Wed, 28 Oct 2009 11:45:35 +0100

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

The opinion statement is prepared by the CFE ECJ Taskforce.

CFE Opinion Statement on losses compensation within the EU

Astrid Burhöi — Wed, 22 Jul 2009 16:53:27 +0200

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.

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

Astrid Burhöi — Mon, 27 Apr 2009 11:52:17 +0200

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.

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

Astrid Burhöi — Wed, 11 Mar 2009 15:20:18 +0100

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.

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

Astrid Burhöi — Mon, 23 Feb 2009 11:19:48 +0100

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

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

Astrid Burhöi — Fri, 13 Feb 2009 12:34:09 +0100

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.

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

Marcela Vaňatková — Fri, 03 Oct 2008 17:51:10 +0200

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.