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.
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.
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.
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.
This Opinion Statement by the CFE Fiscal Committee is in response to the OECD request for input on work regarding the tax challenges of the digitalised economy published on 22 September 2017. The response was submitted on Friday 13 October 2017.
The Opinion Statement sets out general remarks on the tax challenges of digitalisation and also answers specific questions raised by the OECD in relation to challenges and opportunities presented by digitalisation.
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.
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.
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”).