Publications

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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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

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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.

 

 

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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

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Tax Top 5 - Round up of tax policy news - 6 March 2017

  1. 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:
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  3. European Parliament votes to amend the EU Anti-Money Laundering Directive (“AMLD”)
  4. ECJ Advocate General's Opinion published in the VAT case Compass Contract Services (Case C-38/16)
  5. European Commission launches public consultation on the functioning of the administrative cooperation and fight against fraud in the field of VAT

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Towards greater fairness in taxation: A Model Taxpayer Charter

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;

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Tax advisers´ priorities in EU policy 2014-2019

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.

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