In the 2021 Budget Speech of 19 October 2020 the Minister of Finance and Financial Services announced an increase in the threshold for small undertakings from €20,000 to €30,000. The current thresholds for registration as a small undertaking are set out in Part 1, item...
This week's edition of the CFE Tax Top 5 looks at the following: Save the Date: CFE Professional Affairs Virtual Conference on Taxpayers Rights – 30 November EU Commission Prolongs Temporary State Aid Framework OECD Digital Tax Economic Impact Assessment Webinar AG Kokott Delivers Opinion...
CFE Tax Advisers Europe has published an Opinion Statement responding to the European Commission Public Consultation on the special VAT scheme for travel agents. The CFE is of the view that there is a need to reform the TOMS scheme, for a number of reasons, including: ...
The OECD has published a report, with the participation of over 50 countries, which analyses the approaches and policy gaps across the main tax types (income, consumption and property taxes) in these countries in connection with virtual currencies. Taxing Virtual Currencies was prepared for presentation to the October 2020 meeting of...
This week's edition of the CFE Tax Top 5 looks at the following: EU Commission Publishes VAT E-Commerce Explanatory Notes EU Commission Virtual Anti-Money Laundering Conference Tax Inspectors Without Borders Annual Report EU Commission Publishes Customs Union Action Plan Botswana, Eswatini, Jordan & Namibia Sign...
The Commission has launched a roadmap toward the publication of a proposal for turning the VAT Committee into a ‘comitology committee’ - this would enable the VAT Committee to, by qualified majority, oversee the adoption of implementing acts by the Commission in the field of VAT. The...
On 30 September 2020, the Commission published Explanatory Notes on the new VAT e-commerce rules. The notes are intended at providing an explanation of the amendments to the legislation which will enter into effect as of 1 July 2020. They are based on the views of...
This week's edition of the CFE Tax Top 5 looks at the following: New CFE Executive Board Appointed by General Assembly EU Commission Appeals General Court Apple State Aid Decision EU Parliament Elects Chairperson of Newly Established Tax Subcommittee EU Commission TAXUD Conference on Taxation &...
This week's edition of the CFE Tax Top 5 looks at the following: State of the Union Address – Own Resources & Environmental Taxes UN Tax Committee Consultation on Model Double Tax Treaty Revision Save the Date: CFE Professional Affairs Webinar Conference on Taxpayers Rights ...
