Introduction

• Philippe Arraou, ETAF president

EU elections

• European Parliament begins its tenth term
• European Commission President-elect presents her political guidelines for the next five years

Professional law

• CJEU grants specific protection to relationship between lawyers and clients
• CJEU Advocate General upholds legal professional privilege
• CJEU Advocate General grants Member States broad discretion in restricting external influences on legal professions
• European Court of Auditors assesses the performance of the recognition of professional qualifications in the EU

Tax law

• Hungarian Presidency’s tax priorities
• EU Finance Ministers reach an agreement on FASTER
• Estonia continues to oppose the ViDA package
• European Commission revives UNSHELL negotiations with a new approach
• ETAF participates in the DAC evaluation
• G20 Finance Ministers commit to cooperate on wealth taxation
• OECD still optimistic about Pillar One after the missed June deadline
• EU closely following the drafting of the terms of reference for a UN Framework Convention on International Tax Cooperatio

CJEU tax case-law digest

• May – July 2024

ETAF news

• ETAF quizzes MEPs on their vision of the future ahead EU elections
• ETAF Partnership agreement with the European Parliament for the EU election

Introduction

• Philippe Arraou, ETAF president

EU elections

• The road to the 2024 European elections
• New EP internal working methods after EU elections

Professional law

• Empowering the Single Market: Enrico Letta unveils his High-Level Report
• CJEU AG opinion on the applicability of DAC6 professional privilege waiver to non-lawyers
• Frankfurt prepares to host the new EU Anti-Money Laundering Authority

Tax law

• State of play of pending tax proposals under the Belgian Presidency
• New global momentum for wealth taxation
•  Four jurisdictions removed from the EU Blacklist of tax havens
• European Commission relaunches discussion on unanimity voting in taxation in enlargement communication

CJEU tax case-law digest

• February - April 2024

ETAF news

• ETAF General Assembly re-elects Philippe Arraou as President and re-appoints its Board
• ETAF unveils its manifesto for the upcoming European elections
• EU officials and tax practitioners discuss how to make the EU tax system simpler, rationalised and future-proof

Introduction

• Philippe Arraou, ETAF president

Professional law

• The AML package crosses the finish line
• European Commission issues recommendations on the recognition of qualifications of non-EU nationals

Tax law

• Belgium’s tax priorities for its Presidency of the Council of the EU
• Pillar Two rules enter into force in the EU
• ETAF supports the rationalisation of EU tax reporting requirements
• ETAF’s stance on the Head Office Tax system proposal
• ETAF raises concerns on the Business in Europe: Framework for Income Taxation proposal
• ETAF comments on the proposal for a Directive on Transfer Pricing
• Kicking off the development of a UN International tax cooperation framework
• Jurisdiction on preliminary rulings on VAT to be soon transferred to the General Court

ETAF News

• ETAF Conference on the implementation of the OECD Two-Pillar solution
• Save-the-date: ETAF Conference on 17 April

Introduction

• Philippe Arraou, ETAF president

Professional law

• ETAF’s take on the recognition of qualification of non-EU nationals
• Anti-Money-Laundering package: remaining points in the trilogues 
• New steps in infringement proceedings on the implementation of the Proportionality Test Directive

Tax law

• European Commission wants to give a push to the rationalisation of EU reporting requirements 
• New EU measures to simplify SMEs tax compliance 
• BEFIT: a new EU income taxation framework 
• European Commission proposes a Transfer Pricing Directive 
• ETAF comments on the FASTER proposal 
• What if UNSHELL becomes DAC9?
• ViDA likely to experience some delays in implementation 
• Three jurisdictions added to the EU blacklist of tax havens 
• Recent progress in global tax reform through Amount A treaty text 
• Which role for the UN in international tax negotiations?

ETAF News

• ETAF at the EU Tax Symposium 
• ETAF participates to CECCAR Congress in Bucharest 
• Save-the-date: ETAF Conference on 29 November 2023

Introduction

• Philippe Arraou, ETAF president

Professional law

• Awaiting the SAFE proposal, the tax profession outlines its expectations
• ETAF comments on the IESBA exposure draft on ethical conduct in tax planning
• Final phase for the Anti-Money Laundering package

Tax law

• Spain takes over Council Presidency
• A new EU framework for faster and safer relief of excess withholding taxes
• An adjusted package of new own resources for the EU budget
• EU Finance ministers reach agreement on DAC8
• Kick start discussions on the VAT in the digital age package
• Implementing the agreed OECD Two-Pillar solution: where do we stand?

ETAF News

• HKPS joins ETAF as observer member
• ETAF 2023 General Assembly
• ETAF participates to the EU Tax Observatory annual conference

Introduction

• Philippe Arraou, ETAF president

Professional law

• SAFE proposal: what is known
• AML package: trilogues coming up
• BStBK's study "Tax professions in Europe"
• New steps in infringement proceedings on the implementation of the Proportionality Test Directive

Tax law

• ETAF raises concerns over the minimum penalties laid down in DAC8
• ETAF's take on the VAT in the digital age package
• State of play of the negotiations on the UNSHELL Directive
• Pillar Two implementation progress while chances of an agreement on Pillar One get slim
• Russia, Costa Rica, British Virgin Islands and Marshall Islands added to the EU blacklist of tax haven

ETAF News

• Save-the-date: ETAF conference on 28 June

Introduction

• Philippe Arraou, ETAF president

Professional Law

• MEPs draw lessons from the Pandora Papers revelations
• The anti-money laundering package – State of play
• ECJ clarifies rules for lawyer-intermediaries in aggressive tax planning

Tax Law

• Sweden’s priorities for its Presidency of the Council of the EU
• Pillar Two saga ends with an agreement between EU Member States
• BEFIT: towards a real simplification or more complexity?
• DAC8: novelties and implications for the profession
• European Commission unveils major VAT reform
• Agreement on a revised Code of Conduct on Business Taxation
• EP and Council agree on CBAM
• What tax mix for the future in the EU?

ETAF News

• ETAF Conference “VAT goes digital - the tax practitioners' perspective”

Introduction

• Philippe Arraou, President of ETAF

Professional Law

• SAFE: regulated tax advisers should not be the target
• ETAF criticises representativity of EP study on the regulation of tax intermediaries

Tax Law

• Current and upcoming tax priorities of the European Commission
• Record time agreement on an EU windfall tax on energy giants
• ETAF positions itself on DEBRA
• Negotiations on Pillar II gridlocked
• Anguilla, the Bahamas and Turks and Caicos Islands added to EU blacklist of tax havens

ETAF News

• ETAF reappointed as member of the Commission’s VAT Expert Group
• Save-the-date: ETAF conference on 7 December

Introduction 

• Philippe Arraou, President of ETAF

Professional Law

• Tackling the role of “enablers” in aggressive tax planning within the EU
• The Anti-Money Laundering package: overview of the progress made
• War in Ukraine: EU prohibits provision of tax advice to Russian entities

Tax Law

• The Czech Republic takes over the presidency of the Council of the EU
• National vetoes on Pillar II in the EU
• OECD Pillar I implementation delayed until 2024
• European Commission unveils DEBRA: the debt-equity bias reduction allowance
• Towards an EU framework for withholding taxes
• VAT in the digital age: ETAF takes position

ETAF News

• ETAF Conference “Professional regulation: a cornerstone for curbing down abusive tax avoidance”
• ETAF General Assembly 2022

Introduction

• Philippe Arraou, President of ETAF

Professional Law

• European Commission announces its plan to regulate tax advice in the EU
• ETAF authors Anti-Money Laundering amendment proposals

Tax Law

• EU countermeasures in reaction to Russia’s invasion of Ukraine
• ETAF takes a stand on the UNSHELL Directive
• Pillar II: several attempts at compromise at EU level
• Work on Pillar I is advancing at OECD
• EU Member States agree on CBAM
• Ten more third countries on the EU grey list for tax purposes

ETAF News

• Philippe Arraou participates to the French Presidency’s conference on e-invoicing
• Save-the-date: ETAF conference on 14 June