Publications

CFE Opinion Statement FC 3/2017 on the proposed Directives for the introduction of a Common Corporate Tax Base & Common Consolidated Corporate Tax Base

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”).

Topic: 

CFE Opinion Statement FC 04/2017 on the proposed Directive on Double Taxation Dispute Resolution Mechanisms in the EU

On 23 May 2017 the Council of the European Union (meeting of ECOFIN) agreed on a new system for resolving double taxation disputes within the EU. A final text was concluded on the proposed Directive on Double Taxation Dispute Resolution Mechanisms in the European Union. 

CFE welcomes these developments. For an analysis of the proposed directive and CFE's position on the new directive please see the Opinion Statement below. 

Topic: 

CFE Tax Top 5 - Round-up of EU & International tax policy news - 22 May

In order to help you keep informed of recent EU & international tax policy developments , please see below the “CFE’s Tax Top 5” for a summary of the main developments this week, and in particular the decision of the ECJ on a taxpayer’s right to challenge a tax information exchange order.

This week’s edition looks at the following: 

Topic: 

EU and Tax Policy Report

CFE’s EU and Tax Policy Report is a ​round-up of key tax and other policy issues at EU level of interest to the European tax advisers. It also provides an overview of selected CJEU case-law and relevant European Commission decisions covering the period January through May 2017. 

 

You can access the publication on the link below. 

Topic: 

CFE Opinion Statement FC 05/2017 regarding the VAT exemption of services provided by an independent group of persons (Article 132 (1) (f) of Directive 2006/112/EC)

On 1 March 2017 Advocate General Juliane Kokott delivered her Opinion in Case C‑605/15 Minister Finansów  v. Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie.

The case concerned the scope of the VAT exemption commonly referred to as the "cost sharing associations exemption" in Article 132 (1) (f) of Directive 2006/112/EC. 

Due to the significance of this VAT exemption for many economic operators, the CFE considers that it is important to make a few technical comments on the position adopted by Advocate General Juliane Kokott.

Topic: 

CFE Tax Top 5 - Round-up of EU & International tax policy news - 27 March

For a round up of all the latest EU tax policy news follow the link below to the CFE Tax Top 5. This week's edition discusses the following developments:

  1. Meeting of G20 Finance Ministers  in Baden Baden Germany - the tax takeaways
  2. The eagerly anticipated OECD/IMF Tax Certainty Report published
  3. OECD Webinar 'Tax Talks' on Tuesday 28 March
  4. VAT centre stage at the ECOFIN Meeting in Brussels on 21 March 2017

Topic: 

Tax Top 5 - Round up of EU tax policy news - 20 March 2017

To catch up on the main developments regarding EU tax policy this week, please follow the link below. 

This week's edition looks at the following topics:

ECOFIN Council Meeting to discuss generalised reverse charge in VAT

European Commission announced anonymous whistleblower instrument

Germany published Administrative Practice on Profit Attribution to Permanent Establishments

Would like to hear more about profit attribution to PEs? Register for CFE’s Forum 2017.

 

 

Topic: 

CFE Tax Top 5 - Round up of EU tax policy news 13 March 2017

Please see the link below for a brief discussion of the main events whcih happened in the world of tax policy this week!

This week's edition looks at the following developments:

European Economic and Social Committee supports Double Taxation Dispute Resolution proposal

Reference for preliminary ruling on the interpretation of ‘beneficial owner’ in context of the EU Interest and Royalties Directive

European Commission appoints new Director for Indirect Taxation and Tax Administration

Topic: 

Pages

Subscribe to RSS - Publications