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CFE Opinion Statements 2007

Category CFE and Europe
AuthorTechnical Department
A new CFE Opinion Statement on VAT paid in error has been published. CFE Opinion Statements 2007 are available to download here in Adobe (pdf) format.
  • Opinion Statement on VAT paid in error (ECJ Reemtsma Judgment (C-35/05)
  • Opinion Statement of Draft Report of the Committee on the Internal Market and Consumer Protection (IMCO) on Obligations of Cross-Border Service Providers
  • Opinion Statement on the OECD Project on Tax Intermediaries
  • Opinion Statement on the introduction of a mechanism for eliminating double imposition of VAT in individual cases
  • Opinion Statement on modernising the Value Added Tax treatment of vouchers and related issues
  • Opinion Statement on Dispute Settling Procedure for Difficulties Arising From The Different Application of EC VAT Law Amongst The Member States
  • Opinion Statement on the ECJ Halifax Judgment (C-255/02)

These are also available on the CFE website at

Technical Department
020 7235 9381


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