Opinion Statements

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.

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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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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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