Opinion Statements

This is an opinion statement prepared by the ECJ TaskForce of the CFE on the case law of the European Court of Justice on transfer pricing related to loans (decision of 21 January 2010 in Case C-311/08, SGI).

This is an opinion statement prepared by the Fiscal Committee of the CFE on proposed changes to the commentary on Article 5 of the OECD Model Tax Convention (Permanent Establishment). 

This is an opinion statement prepared by the Professionnal Affairs Committee of the CFE on the Regulation proposal COM(2011)315 on European Standardisation.

This is an opinion statement prepared by the Fiscal Committee - Direct Tax Sub-Committee of the CFE on the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB).

This is an opinion statement prepared by the ECJ TaskForce of the CFE on the decision of the European Court of Justice of 17 June 2010 in Case C-105/08, Commission v Portugal and the evidential requirements imposed by the ECJ in the context of infringement procedures.

This is an opinion statement prepared by the Professional Affairs Committee on the Professional Qualifications Green Paper.

This is an opinion statement prepared by the CFE ECJ TaskForce on the decision of the European Court of Justice of 10 February 2011 on the joined cases C-436/08 and C-437/08, Haribo and Österreichische Salinen and the tax treatment of inbound dividends in the EU and in relations with EEA and third countries.

The Opinion Statement is the response to the public consultation on the future of VAT (VAT Green Paper), conducted by the European Commission between December 2010 and May 2011. It has been prepared by the CFE Fiscal Committee.

This is an opinion statement prepared by the ECJ TaskForce on the interrelation between EU law and national procedural legislation in the area of direct taxation.

The reponse relates to the public consultation on taxation problems of cross-border dividends paid to individual or portfolio investors held by the European Commission in spring 2011. The paper refers to the CFE Opinion Statements on effective recovery and on the case Commission v. Italy (C-540/07) which can also be found on this website.