CFE Annual Report 2020
CFE Tax Advisers Europe, of which the Malta Institute of Taxation is a member, has published its Annual Report for 2020. The report is available here....
3 January 2021
Commission proposal to allocate decison-making powers to VAT Committee
Further to the European Commission's consultation on the a proposal to turn the VAT Committee into a ‘comitology committee’ (see MIT News 4 October 2020) the Commission has presented a proposal for a Council Directive amending Directive 2006/112/EC as regards conferral of implementing powers to the Commission...
18 December 2020
CFE Tax Top 5 (14 December 2020)
This week's edition of the CFE Tax Top 5 looks at the following: AG Kokott: Belgian Excess Profit Rulings Constitute ‘State Aid Scheme’ EU Parliament Calls for Wider Scope of EU Tax Blacklist EU Leaders Reach Agreement on Longer-Term Budget Applications Open: CFE’s 2020 Albert...
15 December 2020
EU Commission issues updated notices to stakeholders: Withdrawal of UK-EU rules in the area of VAT & Excise
On 9/10 December the European Commission issued revised notices in connection with the withdrawal of the UK-EU rules in the areas of VAT and Excise, replacing those issued in March/April 2020. The updated notices can be viewed here: WITHDRAWAL OF THE UNITED KINGDOM AND EU RULES IN...
15 December 2020
EU tax transparency rules to be extended to digital platforms (DAC7)
EU Member States have agreed to extend EU tax transparency rules to digital platforms. Following the proposal made by the Commission in July as part of the Action Plan for Fair and Simple Taxation the agreed proposal on administrative cooperation (DAC 7) will ensure that Member States automatically...
9 December 2020
CFE Tax Top 5 (7 December 2020)
This week's edition of the CFE Tax Top 5 looks at the following: CFE’s 13th European Professional Affairs Conference FISC Hearing on Harmful Tax Practices & Distortion of the Single Market OECD Tax Revenue Trend Report EU Council Conclusions on Tax Challenges IAFEI Global 50th...
9 December 2020
CFE Tax Top 5 (30 November 2020)
This week's edition of the CFE Tax Top 5 looks at the following: France Proceeds With Digital Tax Collection Despite Likely US Tariff Retaliation CFE European Register Webinar: DAC6 EU Mandatory Disclosure Rules – 3 December EU Commission Seeks to Expand Exchange of Information to...
30 November 2020
Commission roadmap to extend scope of DAC to Crypto-Assets and e-Money (DAC8)
The European Commission published an Inception Impact Assessment on the future revision of the Directive on Administrative Cooperation (DAC8). This initiative will amend the Directive on Administrative Cooperation (‘DAC’) to ensure that EU rules stay in line with the evolving economy and include other areas such...
25 November 2020
Council conclusions on fair and effective taxation in times of recovery, on tax challenges linked to digitalisation and on tax good governance in the EU and beyond
The EU Council has presented its conclusions on the proposals and initiatives for “fair and effective taxation in times of economic recovery, the tax challenges linked to digitalisation, and tax good governance in the EU and beyond”, addressing the following: Direct taxation, including addressing tax...
24 November 2020