Fiscalité en Europe PDF
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Fiscalite en Europe FISCALITE EN EUROPE CONFEDERATION FISCALE EUROPEENNE (C.F.E.) Fiscalite en Europe PREMIER CONGRES EUROPE EN DES CONS ElLS FISCAUX ERSTER EUROPA-KONGRESS DER STEUERBERATER FIRST EUROPEAN TAX CONSULTANTS CONGRESS STRASBOURG 1978 SPRINGER-SCIENCE+BUSINESS MEDIA, B.V. CONFEDERATION FISCALE EUROPEENNE Siege Social: 9, rue Richepanse, F-75008 Paris Secretariat General: Dechenstrasse 14 (Postfach 1340), D-53oo Bonn 1, Tel. (02221) 63.85.58, Telex 8 869487 ISBN 978-90-200-0578-3 ISBN 978-94-017-1482-2 (eBook) DOI 10.1007/978-94-017-1482-2 © 1979, Springer Science+Business Media Dordrecht Originally published by Kluwer Law and Taxation, The Netherlands in 1979 Published on behalf of the Confederation Fiscale Europeenne. All rights reserved. 5 First European Tax Consultants' Congress 13th /14th October 1978 in Strasbourg Theme: Fiscalite en Europe The Confederation Fiscale Europeenne (C.F.E.) is the association of professional organizations of tax consultants from the countries of the European Communities. Its function is to represent the professional interests of tax consultants from the countries of the European Communities, in particular to foster relations with the Authorities of national and international organs, to pave the way for the standardization of national professional legislations and to influence the shaping of directives on establishment and services in the tax consulting field. It is anxious to keep the Authorities of the Communities informed of the experiences made by all those practising the ~rofession in the various fields of taxation, and in particular it wishes to participate in the activities concerning the progressive standardization of the national tax le gislations. There exists already a network of relations in many spheres of private enterprise within the member states of the European Communities which affects the taxation of entreprise. Tax experts are not consulted exclusively on matters of taxation by their business clients, but are also consulted on matters of economics, business administration and commercial law. Consequently, comprehensive information on present-day events of taxation in each of the member states of the European Communities has become a fundamental condition for tax consulting, if it is to be effective and to take account of the European context. The meeting of tax consultants from all the states' of the European Communities also contributes to the understanding of professional and economic problems as well as of those of economic policy. The First European Tax Consultants' Congress should therefore be a starting point for further meetings of tax consultants from the European countries with the purpose of exchang ing views as thoroughly as possible on all aspects of the profession and on all points dealing with its practice. ~-"'--l - __ Prof Dr. Albert Tiberghien President 6 Contents Professor Dr. Albert T i b erg hie n, Brussels Conseil Fiscal, President of the C.F.E. Opening of the Congress 8 Pierre P f lim lin , Mayor of the City of Strasbourg Welcoming address at the reception given in the Town Hall in honour of the Administrators of the C.F.E. and for the honorary guests of the Congress 22 The Rt. Hon. Sir Derek W a Ike r - S mit h , London Q.C., M.P., President of the Legal Affairs Committee of the European Parliament, former Minister (United Kingdom) Address 27 Richard Bur k e , Brussels Member of the Commission of the European Communities The harmonization of taxes in Europe 32 Professor Dr. Horst A. V 0 gel , Bonn Steuerberater and Rechtsanwalt, Managing Director of the Institute "Finanzen und Steuern" The treatment of capital investments within the EC 44 Discussion 90 Desmond Air e y, London Chartered Accountant, former President of the Institute of Taxation The taxation of companies in Europe, with special conside- ration of the effects of double taxation agreements 96 Professor Dr. Hendrik Jan H 0 f s t r a, The Hague Retired Professor of Tax Law at the University of Leiden, former Minister of Finance of the Netherlands The net wealth tax 119 7 Discussion 134 Professor Dr. Jos Jan C 0 u t uri e r , Antwerp Conseil Fiscal Cooperation in the field of tax consulting between members of the same and of different liberal professions 144 Discussion 180 General Debate 187 Resolution 209 Closing address of the President of the C.F.E. 212 Attendance list 214 Reference to the Second European Congress of Tax Consultants in Rome 243 8 Opening of the Congress by the President of the C.F.E. Professor Dr. Albert Tiberghien Conseil Fiscal, Brussels Translated from French by Roselle Prill du Pradal Commissioner Burke, Presidents, Director Generals, Secretary-Generals and Directors of the European and national organisations and institutions, my dear colleagues, Ladies and Gentlemen, I wish to welcome all those who have corne to the European City of Strasbourg in order to attend the First European Tax Consultants' Congress. The Confederation Fiscale Europeenne, which will celebrate its 20th anniversary in a few months is, of course, pleased that 500 tax consultants from all the countries of the European Communities as well as the presidents of their professional organisations have responded to its invitation and that even a number of other countries belonging to Europe and America are represented here. It particularly appreciates that the present Congress has given rise to great interest on the part of the European Institutions. 9 For this reason may I extend my welcome in particular to the representatives of the "official Europe". I regret not to be able to welcome individually all the personalities present here to-day, indeed I must refer to the list of participants where their names are included. But it is my duty to welcome in particular some high-ranking personalities who by their very presence, give our first European Congress a very high standard. M. Pierre Pflimlin, Mayor of Strasbourg, and European of the first hour, who had accepted to speak this morning, can unfor tunately not be present, as he has to be in Paris this morning. Nonetheless, may I thank him for his help in choosing Stras bourg for the congress. I greet the persons in charge of the municipality of Strasbourg, of its University and of its "Palais des Congrds". The European Parliament, which has its seat at Strasbourg, is represented here by the President of its by the President of its Legal Affairs Committee Sir Derek Walker-Smith, M. P., Q. C., who will speak to us this morning, by the Secretary-General of the European Parliament M. Hans R. Nord, and by the Director General of the Cabinet of the President M. Pasetti-Bombardella. The Commission of the European Communities is here represented by the Commissioner responsible for all taxation problems, M. Richard Burke, whom I wish to greet and thank especially, since he shall speak to us this morning on his views concerning tax harmonisa tion in Europe. He is accompanied by a number of high-ranking officers from the Commission of whom I wish to name in parti cular M. Ole Bus Hendriksen, 10 Director-General of the Commission, whose functions also in clude fiscal problems. The Council of the European Communities is represented by its Director, M. Wolfgang Pini, who is in charge of fiscal harmonization. I am also happy to welcome the permanent fiscal representatives of Denmark, Ireland and the Netherlands. The Economic and Social Committee of the European Communities has sent as its official representative its member M. Hermann Fredersdorf, whose function as President of the European Union of the Fiscal Officers is a token of his closeness to our profession. Finally, the Council of Europe, whose seat is also Strasbourg and whose flag is shown in front of this Congress Centre, and whose emblem is on your brooch pins, is represented, among others, by M. Georges Moulin, chief of the Economic Affairs Division of the Council of Europe. Not only do we have representatives of the European Institutions, but the States of the Community are also well represented here by a number of the highest dignitaries of the Finance, Revenue and Justice Departments. Thus I am happy to be able to announce the Belgian Minister for Finance, M. Gaston Geens, who is to arrive at noon with a member of his cabinet and the Director General in charge of taxation matters, and who will deliver a speech. We are also awaiting the arrival of the Italian Minister for Finance,
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