Opinion Statements

CFE Opinion Statement FC 05/2017 regarding the VAT exemption of services provided by an independent group of persons (Article 132 (1) (f) of Directive 2006/112/EC)

On 1 March 2017 Advocate General Juliane Kokott delivered her Opinion in Case C‑605/15 Minister Finansów  v. Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie.

The case concerned the scope of the VAT exemption commonly referred to as the "cost sharing associations exemption" in Article 132 (1) (f) of Directive 2006/112/EC. 

Due to the significance of this VAT exemption for many economic operators, the CFE considers that it is important to make a few technical comments on the position adopted by Advocate General Juliane Kokott.


CFE Opinion Statement : Response to Consultation on the OECD BEPS Action 6 Public Discussion Draft on non-CIV examples

On 2 February 2017 the CFE Fiscal Committee submitted the folowing Opinion Statement in response to an OECD Public Consultation entitled: 

'Interaction between the tax treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds'

The Discussion Draft includes three draft examples with regard to the treaty entitlement of non-CIV Funds when applying the principle purpose test (hereinafter “PPT”) as described in the BEPS Action 6 final report. The CFE response provides comments on these three draft examples.


CFE Opinion Statement on the EC consultation 'Effective Disincentives for Tax Advisers'

In respect of the European Commission public consultation 'Introducing Effective Disincentives for Advisors and Intermediaries of Potentially Aggressive Tax Planning Schemes', the CFE has adopted on 15 February 2017 a Joint Opinion Statement of its Fiscal and Professional Affairs Committees. The adopted Opinion Statement PAC/FC 1/2017, accompanies the remarks submitted on behalf of CFE to the European Commission questionnaire. 


CFE Opinion Statement on Case C-464/14 Secil & the discriminatory treatment by Portugal of dividends received from third countries (ECJ-TF 1/2017)

The CFE ECJ Task Force has published an Opinion Statement on Case C-464/14, SECIL, in which the judgment of the 5th Chamber of the Court of Justice of the European Union (ECJ) was delivered on 24 November 2016. The Opinion Statement was submitted to the relevant European Institutions in February 2017. 


CFE Opinion Statement ECJ-TF 2/2016 on the case Brisal & ors. and the admissibility of gross withholding taxation of interest

Opinion Statement ECJ-TF 2/2016 on the decision of the Court of Justice of the EU of 13 July 2016 in Case C-18/15, Brisal and KBC Finance Ireland, on the admissibility of gross withholding taxation of interest, has been prepared by the ECJ Task Force of the CFE and submitted to the European institutions in October 2016.


CFE Opinion Statement FC 11/2016 on the design and operation of the group ratio rule (BEPS Action 4)

CFE Opinion Statement FC 11/2016 on OECD Discussion Draft "Elements of the design and operation of the group ratio rule" (BEPS Action 4) has been submitted to the OECD on 19 August 2016.

Other CFE Opinion Statements referring to BEPS Action 4 are FC 5/2015 of February 2015 (relating to the OECD Discussion Draft "Interest deductions and other financial payments") and FC 4b/2016 of April 2016 (relating to the final BEPS Recommendations).



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