Change of Climate in Taxation: Are You Prepared for Extended Responsibilities?
/Autori: Filipa Correia e Rudolf Reibel
Against the background of recent international and EU action against “harmful tax practices”, the 6th Professional Affairs Conference of the CFE (Confédération Fiscale Européenne, the European federation of tax advisers) on 22 November 2013 in Milan shed light on changes to the responsibilities of tax advisers that these measures could entail. Risks arise from the – at times intended – loss of legal certainty and from changing interpretations of the law by tax authorities and may include civil liability to clients, exclusion from public sector work, disciplinary sanctions and even criminal penalties. The conference was co-hosted by the Italian tax professional organisation nA.N.T.I. (Associazione Nazionale Tributaristi Italiani), a member of the CFE. The moderator was Dick Barmentlo, Chairman of the CFE Professional Affairs Committee.
