Opinion Statements

ETAF statement on the proposal for a Directive on a notification procedure

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.

ETAF position paper on Commission's proposal on disclosure rules for tax intermediaries

In August 2017, ETAF positioned itself regarding the Commission's proposal on disclosure obligations for tax intermediaries (DAC 6).

ETAF Statements on the Services Package of the European Commission

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 administrative procedures in order to provide services in EU countries other than the home country.

Regulated tax advising professions ensure a high level of quality in business services and contribute to growth by establishing a trustful and liable working relationship with business partners. ETAF Members are therefore very concerned about the Services Package as it questions fundamental pillars of all tax advising professions.

Please find more information in our statements here:

  1. ETAF Statement on the Proportionality Test
  2. ETAF Statement on the Notification Procedure
  3. ETAF Statement on the European Services e-Card

ETAF Statement on current European Commission initiatives concerning tax transparency on the one hand and the single market strategy on the other hand

In July 2016 ETAF positioned itself on the current tax transparency initiatives on the one hand and the Single Market Strategy policies on the other hand and welcomed the Commissions’ ongoing work on fighting tax evasion and tax avoidance. However, ETAF raised some concerns about certain elements of the Single Market in professional regulations not being coherent with the Commissions’ objectives of increasing responsibilities of tax advisers.

For further information, please download our statement here