Confédération Fiscale Européenne

CFE represents 27 national professional organisations from 21 European countries[1] 18 of which are EU Member States, embracing more than 200,000 individual tax advisors. It is an international non-profit organisation established under Belgian law, based in Brussels.

In undertaking its work the primary functions of CFE are:

  • to safeguard the professional interests of tax advisors;
  • to exchange information about national tax laws and developments in European and international tax law, and to contribute to co-ordination of tax law in Europe;
  • to bring to the institutions of the European Union and to other international organisations the experience of practitioners of all areas of taxation and professional law;
  • to act for the recognition of tax advisor's right to represent their clients on tax matters before financial and judicial authorities as well as before public authorities;
  • to seek to provide the best possible conditions for tax advisors to carry out their profession, in particular to fulfil their role in ensuring the protection of taxpayers' rights;
  • to facilitate co-operation in all areas which are of common interest to tax advisors in Europe, both inside and outside the borders of the European Union.

The technical work of the CFE is dealt with by the Fiscal Committee and the Professional Affairs Committee (PAC) which meet regularly several times per year. The Fiscal Committee has two Sub-Committees dealing with Direct and Indirect Taxes whilst the PAC deals with professional and regulatory matters, such as professional qualifications, cross-border services, anti money laundering and the relationship between tax advisors and tax authorities.

Member and observer organisations send delegates to both technical committees. Further technical work is dealt with by forces and ad-hoc working groups set up by these committees, e.g. on the case law of the European Court of Justice or on the OECD's "base erosion and profit shifting" (BEPS) project, and CFE regularly host technical conferences, in particular the annual CFE spring Tax Forum in Brussels and the PAC Conference in autumn.

CFE first endorsed the idea of a Taxpayer Charter in 2008, choosing this topic for the CFE spring Tax Forum. An overview of the subject and an analysis of existing European Taxpayer Charters and other legal statutes from which Taxpayer Rights can be derived was considered a fitting subject to be included in the CFE's 50th Anniversary book published in September 2009.

[1] Austria, Belgium, the Czech Republic, Finland, France, Ireland, Italy, Latvia, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Russia (observer), Slovakia, Slovenia, Spain, Switzerland, Ukraine and the United Kingdom.