31.10.2016Opinion Statement ECJ-TF 2/2016 on the decision of the Court of Justice of the EU of 13 July 2016 in Case C-18/15, Brisal and KBC Finance Ireland, on the admissibility of gross withholding taxation of interest Prepared by the CFE ECJ Task Force Submitted to the European institutions in October 2016
13.09.2016 Opinion Statement FC 14/2016 on the OECD Discussion Draft on Branch mismatch structures (BEPS Action 2) Prepared by the CFE Fiscal Committee Submitted to the OECD in September 2016
21.03.2016 Opinion Statement FC 4/2016 on the final OECD BEPS Recommendations of 5 October 2015
25.02.2016Opinion Statement FC 2/2016 on the VAT treatment of cross-border services connected with immovable property
04.02.2016Opinion Statement ECJ-TF 1/2016 on the judgment of 17 September 2015 of the Court of Justice of the EU in the combined Cases C-10/14, Miljoen, C-14/14, X, and C-17/14, Société Générale, on the Dutch dividend with-holding tax
26.01.2016Opinion Statement FC 1/2016 on the public consultation Re-launch of the Common Consolidated Corporate Tax Base
15.10.2015Opinion Statement FC 14/2015 on Modernising VAT for cross-border e-commerce
15.10.2015Opinion Statement FC 13/2015 on VAT rates in EU Directive 2006/112/EC
27.09.2015Opinion Statement PAC 2 and FC 12/2015 Response to the European Commission´s public consultation on further corporate tax transparency
25.06.2015Opinion Statement FC 9/2015 on the proposal COM(2015)135 on introducing automatic exchange of information on cross-border tax rulings and advance pricing agreements
28.03.2015Opinion Statement FC 6/2015 on two new elements of the OECD International VAT/GST Guidelines
22.02.2015Opinion Statement FC 5/2015 on interest deductions and other financial payments (BEPS Action 4)
22.02.2015Joint Opinion Statement FC 3/2015 on making dispute resolution mechanisms more effective (BEPS Action 14)
25.01.2015Joint Opinion Statement FC 2/2015 on the OECD Discussion Draft “Follow-up work on BEPS Action 6: Preventing treaty abuse”
25.01.2015Joint Opinion Statement FC 1/2015 on the OECD 2014 Public Discussion Draft on Preventing the Artificial Avoidance of PE Status (BEPS Action 7
25.09.2014 Opinion Statement FC 13/2014 and PAC 3/2014 Response to the OECD public consultation on improving the framework for voluntary disclosure
20.05.2014 Opinion Statement FC 10/2014 on the proposal COM(2013)814 for a revised Parent-Subsidiary Directive
28.04.2014 Opinion Statement FC 7/2014 of the CFE on the OECD Discussion Draft: Addresses the tax challenges of the digital economy (BEPS Action 1)
23.04.2014 Opinion Statement FC 4/2014 of the CFE on VAT legislation on public bodies and tax exemptions in the public interest
13.03.2014 Opinion Statement FC 3/2014 of the CFE on the Recommendation C(2012)8806 on aggressive tax planning, an EU GAAR and double-non taxation
17.10.2013 Consultation paper Review of existing VAT legislation on public bodies and tax exemptions in the public interest
29.08.2013 Opinion Statement PAC 3/2013 of the CFE on cross-border professional indemnity insurance
23.07.2013 Opinion Statement PAC 3/2013 of the CFE on cross-border professional indemnity insurance
06.07.2013 Opinion Statement of the CFE on an EU definition of Permanent Establishment
06.07.2013 Opinion Statement ECJ-TF 3/2013 of the CFE on the case A Oy (C-123/11) and the use of cross-border losses
21.06.2013 Opinion Statement of the CFE on the introduction of EU Taxpayer Identification Numbers (EU-TINs)