On 12 October 2023, ETAF replied to the European Commission's public consultation on its upcoming recommendation on the recognition of qualifications of third country nationals.
As preliminary remarks, ETAF would like to acknowledge the potential of this initiative to address labour and skills shortages in general, even if, in the tax area, there is only limited room for improvement because of the differences in tax laws, which constitute a de facto barrier to professional mobility.
Our statement is outlining some specificities of the regulated tax profession to be taken into account in the context of the discussion on the recognition of qualifications of third country nationals. In particular, our comments relate to the scope of the initiative, the proposed alignment with Directive 2005/36/EC and the recognition of skills acquired in different contexts.
