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.