Publications

CFE ECJ Taskforce Opinion Statement ECJ-TF 2/2017 on the judgment of the Court of Justice of the EU of 21 December 2016 in Joined Case C-20/15 P and C-21/15 P, World Duty Free Group and Others,

For your information, the CFE ECJ task-force has published Opinion Statement ECJ-TF 2/2017 regarding the judgment of the Court of Justice of the EU of 21 December 2016 in Joined Case C-20/15 P and C-21/15 P, World Duty Free Group and Others, concerning the requirements of selective aid in the sense of Art. 107 TFEU

For a detailed analysis and the CFE position on the judgement of the Court of Justice, please see the Opinion Statement below. 

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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”).

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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. 

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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: 

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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. 

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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.

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