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.
On 13 November 2015, the CFE, together with two other international professional bodies of tax advisers, together representing more than 500,000 tax advisers worldwide, presented their joint proposal for a Model Taxpayer Charter.
The work is a collaboration of:
· AOTCA (Asia-Oceania Tax Consultants´ Association), representing 330,000 tax advisers from 20 professional bodies in 16 countries in the Asian-Pacific region;
The EU´s fight against tax evasion and avoidance must not touch on the taxpayers´ fundamental rights, must keep their compliance effort reasonable, should not loose sight of the original aim to eliminate double taxation and must not endanger the EU´s competitiveness. The EU should respect the role of tax advisers in ensuring compliance and defending taxpayer´s rights.
The National Reports September 2016 summarise the main developments in tax advisers´ professional affairs in 6 CFE member countries between September 2015 and September 2016. The reports were kindly provided by members of the CFE Professional Affairs Committee.
The National Reports September 2016 summarise the main developments in taxation in 12 CFE member countries between April and September 2016. The reports were kindly provided by members of the CFE Fiscal Committee.