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

Introduction

• Philippe Arraou, President of ETAF

Professional Law

• ETAF accompanies new proposals to fight Money Laundering
• Commission calls on 18 Member States to strengthen the EU Single Market for regulated professions
• Justified and unjustified barriers in the EU Single Market

Tax Law

• The EU starts the implementing process of Pillar II
• European Commission proposes taking part of revenues of Pillar I for the EU budget
• European Commission proposes new rules to go after shell companies
• Taxation is high on the agenda of the French Presidency of the EU Council
• Updated rules for reduced VAT rates
• The revision of the Code of Conduct on Business Taxation stuck in the EU Council

Introduction

• Philippe Arraou, President of ETAF

Professional Law

• EP own-initiative report on obstacles to the Internal Market
• Enhancing the Internal Market for Services
• Single Market Enforcement Taskforce (SMET) publishes its first report

Tax Law

• OECD Tax Deal: changes and challenges ahead
• Fair Taxation and modernizing VAT rules on top of EU agenda for 2022
• EU to act in the wake of the Pandora Papers
• European Commission’s plan for a European withholding tax framework
• New VAT e-commerce rules in force
• European Commission wants to reduce debt-equity bias
• Coming soon: new Tax Transparency rules in the EU
• Still room for improvement for Tax Information exchange in the EU
• FATAL: a rewrite of EU Code of Conduct on business taxation
• EU cuts off its Blacklist of Tax Havens

ETAF News

• KSW joins ETAF as a full member
• EU officials and tax advisers discuss how to ensure a Stable Recovery through Fair Taxation

Introduction

• Philippe Arraou, President of ETAF

Professional Law

• Update of the reform-recommendations for regulated professions
• Commission evaluates harmonization of ‘key business services’
• ETAF in close collaboration with Chair of FISC Committee Paul Tang

Tax Law

• A new international tax framework is taking shape
• Agreement on public Country-by-Country-Reporting
• European Commission proposes a Business Taxation Framework fit for the 21st century
• European Commission tackles fraud connected to crypto-currencies (DAC 8)
• The FISC Committee in its fight for a fairer tax system
• Commission aims at improving taxpayer’s rights
• Court cases: from Amazon to whistleblower’s sanctions in Luxembourg
• Extension of VAT exemption on vital goods in times of crisis
• European Parliament adopts its opinion on DAC 7
• Coreper approves the Fiscalis programme 2021-2027
• February infringement package: letters of formal notice to France and Sweden Updated EU tax haven lists

Introduction

• Philippe Arraou, President of ETAF

Professional Law

• IMCO study withdraws wrong assumptions on German Professional Law
• Update on the Digital Services Act

Tax Law

• The tax priorities of the Portuguese Presidency
• The EC plans for VAT: more implementing powers and reform of financial services
• Administrative Cooperation progresses: DAC 7 approved, DAC 8 launched
• The status of the Digital Services Tax at EU and global level
• Post-Brexit tax rules worry the European Parliament
• FISC Subcommittee’s work on tax blacklist, harmful tax practices and tax tools for economic recover
• COVID-19: Agreement on VAT exemption of vaccines and medical equipment
• Tax controversies: proceedings before from the Court of Justice and the Court of Human Rights
• European Commission acts against unlawful Member States’ tax practices
• Green and digital: the MFF leads the tax work of the Commission

Miscellaneous

• ETAF Tax Conference on the role of tax advisers

Introduction

•  Philippe Arraou, President of ETAF

Professional Law

•  What is illegal offline should be illegal online – the Digital Services Act

Tax Law

• Gentiloni opens the FISC Committee’s work
• ETAF gives feedback to climate related tax files
• The German Presidency pushes for an FTT
• VAT: Implementing powers for the European Commission?
• MEPs push for an ambitious reform of the own resources
• OECD postpones international tax reform deal to mid-2021
• State aid and tax: it is not just about Apple
• The latest change to the EU Tax Blacklist

Miscellaneous

• The strategy for European SMEs – an attempt to guide the economy through the green and digital transformation
• ETAF Tax Conference on “The role of tax advisers in strengthening tax compliance” 

Introduction

• Philippe Arraou, President of ETAF

Professional Law

• European Parliament Initiative on “Strengthening the Single Market: the future of free movement of services”
• IMCO Committee’s draft report on the Digital Services Act

Tax Law

• Commission’s plan on fair and simple taxation
• Tax measures to fight COVID-19
• European Council agrees on the EU recovery plan and new own resources
• The turbulent path of the OECD international tax reform
• The European Parliament TAX subcommittee is ready to work
• The results of the Croatian and the tax priorities of the German Presidency

Miscellaneous

• ETAF Web-Conference on the role of tax policy in response to the COVID-19 crisis

Introduction

• Philippe Arraou, President of ETAF

Professional Law

• The European Commission’s “one in, one out” principle does not lead to deregulation
• The tax compliance role of tax advisers
• European Commission’s Action Plan on remaining barriers of the Internal Market
• ECJ dismisses Belgian provisions of the accountant profession

Tax Law

• Tax measures to fight COVID-19
• The EU plan to relaunch the economy
• The tax priorities of the European Commission
• The new Commission’s first tax moves
• OECD progresses on Digital Tax
• TAX subcommittee still to be approved

Miscellaneous

• ETAF Conference cancelled
• KSW joins ETAF

Introduction

• Philippe Arraou, President of ETAF

Professional Law

• ETAF participates in European Parliament’s hearing on liberal professions

Tax Law

• The role of taxation in the European Green Deal
• The OECD struggles with the international corporate tax reform
• Germany proposes Financial Transaction Tax under enhanced cooperation
• The first tax steps of the new European Parliament
• Public CbCR still blocked at Competitiveness Council

Miscellaneous

• ETAF Conference 5 December – Summary EU tax policy

Introduction

• Philippe Arraou, President of ETAF

Professional Law

• Commission consults ETAF on the Internal Market Policy
• Finnish Presidency wants to revive trilogue negotiations on the Notification Procedure

Tax Law

• The new mandate: the Tax priorities of the Commission and the Tax committee of the Parliament
• Taxing the climate change: the options on the table
• The actions of the OECD and the EU to tax the digital economy
• Commission unsatisfied by the Member States’ tax administrative cooperation
• Seemingly similar state aid cases interpreted differently by the General Court of the EU
• The fight against tax evasion and avoidance: the case of VAT Miscellaneous

Miscellaneous

• ETAF appointed as member of the European Commission VAT Expert Group
• Save the date – ETAF tax conference 5 December 2019