Opinion Statements

GTACF Opinion Statement PAC 1/2018 on the OECD Consultation on Mandatory Disclosure Rules

On behalf of the Global Tax Advisers’ Cooperation Forum (GTACF), the CFE has published an Opinion Statement PAC 1/2018 in response to the OECD consultation draft regarding new tax rules requiring disclosure of Common Reporting Standard (“CRS”) avoidance arrangements and offshore structures.

The Global Tax Advisers’ Cooperation Forum (GTACF) was established by the CFE Tax Advisers Europe, the Asia-Oceania Tax Consultants Association (AOTCA) and the West African Union of Tax Institutes (WAUTI).

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Opinion Statement ECJ-TF 4/2017 on the decision of 9 February 2017 of the Court of Justice of the EU in Case C-283/15, X (“pro-rata personal deductions”),

This Opinion Statement comments on the decision of 9 February 2017 of the Court of Justice of the EU in Case C-283/15, X (“pro-rata personal deductions”), concerning personal and family tax benefits in multi-state situations. 

 

We invite you to read the Opinion Statement available at the link below. 

 

 

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CFE Opinion Statement FC 10/2017 - Position Paper on the EU Public Consultation on the Fair Taxation of the Digital Economy

This Opinion Statement by the CFE Fiscal Committee is in response to EU public consultation on the fair taxation of the digital economy.  

 

The CFE believes that the EU should focus its attention on internationally agreed long-term solutions and that short-term or unilateral action is not the best way forward and any European proposals prior to the publication of the interim OECD Report on the Tax Challenges of the Digital Economy would be premature.

 

 

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CFE Opinion Statement FC 09/2017 on the European Commission Proposals on the way towards a single European VAT area

The CFE has today published an Opinion Statement on the European Commission proposals published on 4 October 2017, seeking to follow up on the Action Plan on VAT towards a single EU VAT area - time to act.

The Opinion Statement examines the proposed cornerstones of the definitive VAT system and the introduction of the concept of a Certified Taxable Person. it also includes comments on the proposed "quick fixes". 

 

We invite you to read the Opinion Statement, available on the CFE Website.

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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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