On 20 July 2021, the European Commission published a comprehensive legislative package to combat money laundering and terrorist financing (AML/CFT) with a total of four legislative proposals. The European Tax Adviser Federation (ETAF) generally welcomes and supports the effort of the European Commission to replace the existing patchwork of different regulations in Europe by common […]
The European Tax Adviser Federation (ETAF) welcomes the intention of the European Commission to streamline procedures and harmonize documents concerning the rules of functioning of tax dispute resolution between Member States. ETAF believes that the design of a procedural framework for the effortless progress of the dispute resolution procedures, should guarantee an easier functioning of […]
The European Tax Adviser Federation (ETAF) commented on the roadmap “More efficient law-making in the field of taxation: Identification of areas for a move to qualified majority voting”.
ETAF position on the Commission proposal for a Digital Services Tax On 21 March 2018, the European Commission proposed new rules to ensure that digital business activities are taxed in a fair way within the EU. The Commission has made two legislative proposals: a first initiative to reform corporate tax rules so that profits are […]
In September 2018, ETAF issued a new position on the proposal for a Directive on a notification procedure. The position highlights the unclear legal consequences for the Member States and the respect of the principles of EU Law.
The digitalisation of the economy is happening at a very fast pace involving both the digitalisation of so-called “bricks-and-mortar” business models and the activities of highly digitalized ICT companies. The tax framework, on the other hand, was not capable of keeping up with such a quick transformation. With this in mind, DG TAXUD launched a […]
In August 2017, ETAF positioned itself regarding the Commission's proposal on disclosure obligations for tax intermediaries (DAC 6). While ETAF strongly supports the fight against tax fraud and is in favour of tax transparency, our Members highlight emphatically the outstanding importance of professional secrecy as a ground pillar of the profession. In June 2017, the […]
In April 2017, ETAF positioned itself regarding the Services Package of the European Commission, which consists of an obligatory Proportionality Test before adopting new professional regulations, a Notification Procedure that requires Member States to notify every new provision in an early drafting stage to the Commission and a European Services e-Card, that aims at facilitating […]
As the scandals around LuxLeaks and Panama Papers are still present, the European Commission focuses its policies on tax transparency and tax intermediaries to fight harmful and illegal tax practices. With this in mind, DG TAXUD launched a consultation on “Disincentives for advisers and intermediaries for potentially aggressive tax planning schemes”. This measure aimed to […]
On 18 April, ETAF submitted its contribution to the consultation on the reform of the notification procedure (Services Directive). This consultation stands in the framework of the internal market strategy of the European Commission (see point 4.2. of the strategy). The main background of the consultation is that the Commission is not satisfied with the […]
