Cross Border Rulings

A New Approach for Co-Operation Between Taxpayers and Taxation Authorities – VAT Cross-Border Rulings   A unique opportunity to discuss with European and national policymakers, the business community, academics and accountants the new approach to co-operation resulting from this EU VAT initiative.

High-level Summary

On 18 November 2014, FEE hosted the first in a series of Roundtable discussions on ‘The Future of VAT’. The event was attended by 68 participants representing the accounting profession, businesses, tax authorities, finance ministries and academia.

An introduction from Helene Michard and Luk Vandenberghe from the European Commission DG for Taxation and Customs Union was followed by two panel discussions. Panellists addressed the benefits of cross border rulings, drawing on practical experience of tax authorities and business in using the CBR pilot scheme. Participants expressed support for the extension of the CBR pilot scheme, but agreed that adjustments were needed in order to increase its usefulness.

Discussions also considered how the VAT treatment of cross border transactions could be simplified, and specifically how the cross border VAT regime could better meet the needs of small and medium businesses. It was suggested that greater participation from businesses in the CBR as well as the availability of the scheme in more member states would increase its usefulness. Simplification and harmonisation of national VAT systems would also be welcomed by business.

Speakers’ presentations are available below.

Speakers & Panellists

Olivier Boutellis-Taft, FEE CEO

Ian Broadhurst – Senior Policy Manager, and Head of VAT International, HMRC (UK)

Mark Hammond Giles – Global VAT/GST Technical & Policy Manager, GE

Andre Kilesse – FEE President

Ralph Korf – Chair of the FEE VAT Task Force

Ine Lejeune – Partner, Attorney, Law Square, Lecturer WU Vienna

Ann Ling – Operations Manager, Clearances Team, HMRC (UK)

Helene Michard – European Commission, DG Taxation and Customs Union

Rene van der Paardt – Erasmus University Rotterdam & Loyens Loeff

Jesus Pallares de Cangas – Head of Services VAT, Spanish Tax Agency

Miguel Pinto – Deputy Director General, Portuguese Tax and Customs Authority

Jean-Claude Semucyo – Central services, International VAT Section, Belgium Tax Authority

Eilis Quinlan – Principal Quinlan & Co. Accountants

Luk Vandenberghe – European Commission, DG Taxation and Customs Union

Programme & Presentations

 Programme

 Session 1 – Slides Helene Michard

 Session 1 – Slides Luk Vandenberghe

 Session 2 – Slides Ann Ling

 Session 2 – Slides Jesus Pallares

 Session 2 – Slides Mark Hammond

 Session 3 – Slides Eilis Quinlan

 Session 3 – Slides Ine Lejeune

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