On 30 January 2025, ETAF replied to the European Commission's call for evidence on its future Single Market strategy, to be released in June 2025.
ETAF fully supports the strengthening of the Single Market, at a time where the EU competitiveness is challenged. Its members believe that any reform of the Internal Market must respect the subsidiarity principle and the country of destination principle, while focusing on SMEs, unlocking the full potential of digitalization and simplifying the EU tax system.
For the tax advisory profession, a careful balance must be struck to ensure that measures to strengthen the Internal Market do not compromise the essential regulatory standards which are the fundament for the profession’s independence, quality and integrity.
In this context, professional regulation should not be seen as an unjustified barrier to the Single Market but rather as a vital safeguard. Professional regulation ensures that tax advisers are well-qualified and trained to deliver accurate advice, benefiting both taxpayers and tax authorities. Just as the EU upholds high safety and quality standards for goods, it should also value high standards in services provision within the Single Market.
We therefore ask EU legislators to ensure that the Single Market initiatives respect and complement the high ethical and professional standards in place, particularly in Member States with well-established regulatory frameworks.
ETAF stands ready to work together with the European Commission in addressing these challenges and to offer further insights into the functioning of professional regulation within its member organizations.