Opinion Statements

CFE Opinion Statement PAC 4/2016 on the regulation of cross-border professional services

On 26 July 2016, the CFE responded to the European Commission´s electronic "public consultation on the proposal to introduce a services passport and address regulatory barriers in the construction and business services sectors", using the required electronic format.

As the electronic questionnaire provided did not allow us to fully explain our views, the CFE has produced this Opinion Statement complementing our answers to the questionnaire.

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CFE Opinion Statement FC 7/2016 on the consequences of the CJEU judgment in case Facet on the right to VAT deduction

This Opinion Statement is dealing with the consequences of the CJEU judgment in joined cases C-536/08 and C-539/08, Facet i.a. on the right to VAT input deduction. It   has been drafted by the CFE Indirect Tax Sub-Committee and submitted to the European Commission in May 2016.

 

 

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CFE Opinion Statement FC 6/2016 on improving double tax dispute resolution mechanisms

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).

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CFE Opinion Statement FC 5/2016 on the VAT liability of directors

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.

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CFE/AOTCA Opinion Statements FC 4-4f /2016 on the BEPS Final Recommendations

Opinion Statement FC 4/2016 on the OECD/G20 BEPS Final Recommendations of 5 October 2015 summarises CFE´s and AOTCA´s key observations on each of the 15 BEPS Actions.

Opinion Statements FC 4a - 4f/2016 focus on the Final Recommendations on six specific BEPS Actions (Actions 1, 4, 5, 8-10, 12 and 14).

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