This is a joint Opinion Statement of the CFE Professional Affairs and Fiscal Committees, as a contribution to the current discussion on the role of tax advisers in tax avoidance, published on 16 June 2016.
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.
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).
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.
This Opinion Statement, prepared by the CFE Fiscal Committee, responds to the European Commission´s proposal of 28 January 2016 for an Anti-Tax Avoidance Directive. It has been submitted to the European Commission and the OECD on 25 March 2016.
Please see below CFE Opinion Statement FC 2/2016 on the VAT treatment of cross-border services connected with immovable property, prepared by the CFE Fiscal Committee and submitted to the European Commission on 22 February 2016.
Please find below the CFE Opinion Statement ECJ-TF 1/2016 on the judgment of 17 September 2015 of the EU Court of Justice in the combined cases case C-10/14, Miljoen, C-14/14, X, and C-17/14, Société Générale, on the Dutch dividend withholding tax. The statement was prepared by the ECJ Task Force of the CFE and sent to the EU institutions on 12 February 2016.