Introduction

• Philippe Arraou, President of ETAF

Professional Law

• European Commission tries to revamp the notification procedure
• European Semester: Country specific recommendations in professional law

Tax Law

• OECD runs the games on taxing the digital economy until 2020
• The Franco-German bid to relaunch the EU Financial Transaction Tax
• New update of the EU blacklist of non-cooperative jurisdictions in tax
• A tax to support the fight against climate change
• European Semester: Country specific recommendations in tax law

Miscellaneous

• ETAF Board renewed

Introduction

• Philippe Arraou, President of ETAF

Professional Law

• Notification procedure at a deadlock in the Council
• Whistle-blower Directive in process

Tax Law

• Taxation of digital giants: the ECOFIN rejects the new Franco-German approach
• The European Parliament adopted the Report on Financial Crimes, Tax Evasion and Tax Avoidance
• European Commission moves to shift away from unanimity in tax matters
• The impact of Brexit on EU taxation policy
• The European Commission tries to relaunch CbCR and CCCTB
• ECOFIN updated EU blacklist of non-cooperative jurisdictions in tax

Miscellaneous

• ETAF Conference on “Future Trends of Taxation”

Introduction

• Philippe Arraou, President of ETAF

Professional Law

• Standstill in the notification procedure
• Whistle-blower Directive in process
• Conformity of national legislations with EU rules of professional qualifications

Tax Law

• European Commission’s plan to shift away from unanimity principle in tax
• Taxation of the digital economy: the ECOFIN discussions and the new Franco-German approach
• Financial Transaction Tax and CCCTB to be discussed in 2019
• TAX3 committee: draft of final report and hearings on aggressive tax planning and cum-ex scandal
• New VAT measures proposed and adopted

Miscellaneous

• ETAF Conference on “Will digitalisation make taxation easier?”

Introduction

• Philippe Arraou, President of ETAF

Professional Law

• JURI committee discusses whistleblower protection
• Notification procedure re-evaluated in the Council

Tax Law

• Moscovici puts unanimity principle in question
• Debate on Digital Services Tax on the move
• The Parliament seeks simplifications for SMEs and enhanced administrative cooperation in VAT
• Three important VAT Directives approved by the ECOFIN
• Tax and EU State aid rules

Miscellaneous

• ETAF Conference 20 November - Invitation

Introduction

• Philippe Arraou, President of ETAF

Professional Law

• Positive interim balance on the Services Package

Tax Law

• Taxation of the digital economy: political status
• TAX3 workshops on cryptocurrencies, taxation of the digital economy and aggressive tax planning
• VAT package proposals
• ECOFIN still to decide on three VAT proposals

Miscellaneous

• ETAF grows by three new members
• ETAF Conference on how to tax the digital economy: searching for common solutions

Introduction

• Philippe Arraou, President of ETAF

Professional Law

• Services e-card fails in the European Parliament
• EP and Council agree on directive on proportionality test

Tax Law

• Commission proposals on the taxation of the digital economy
• ETAF succeeds in safeguarding the professional secrecy
• ETAF’s engagement in developing the Blockchain technology
• European Parliament approves reports on CCCTB
• European Parliament sets up a new TAX3 committee

Miscellaneous

• Invitation to ETAF Tax Conference on 23 May 2018

Introduction

• Philippe Arraou, President of the ETAF

Professional Law

• Services Package: ETAF invited to Stakeholder Hearings and Workshops of S&D group and IMCO Committee
• ETAF Statements on the Services Package of the European Commission

Tax Law

• European Commission introduces tough disclosure rules for tax intermediaries
• Council adopts a directive against corporate tax avoidance and hybrid mismatches

Miscellaneous

• ETAF General Assembly confirms Philippe Arraou as President of ETAF

Introduction

• Philippe Arraou, President of the ETAF

Tax Law

• Corporate Taxation Reform Package – CCCTB reloaded
• Cross-border VAT in e-commerce and online business shall become simpler
• Outcome of the ECOFIN Council on 8 November 2016
• Consultation on „disincentives for advisors and intermediaries for aggressive tax planning schemes“
• Commissioner Moscovici at the ETAF Launching Conference: „We are in a new tax era”
• ETAF appointed as member of the “Platform for Tax Good Governance” of the European Commission
• ETAF calls for more efficient dispute resolution for double taxation cases