The Confederation Fiscale Europeenne was constituted under French law in the year 1959 by the professional organisations of tax advisers in the six original Member States of the European Community (with the exception of Luxembourg). Organisations from the United Kingdom, Ireland, Denmark and Spain joined the C.F.E. following their countries` entry into the European Community. The organisation of tax advisers in Luxembourg joined the C.F.E. in 1989.

Although the C.F.E. essentially concentrates on matters relating to E.U. law, in 1967 it was decided to extend its field of activity to the whole of Europe. Consequently, in 1968 the Austrian and Swiss organizations were admitted as members, and in 1993 the Swedish organisation joined up. The Greek and Czech organisations were admitted as observers in 1994.

Membership of the C.F.E. has continued to grow steadily, so that today there are more than 30 organisations representing some 25 countries. The difference between the two figures emerges from the fact that in the case of some countries there may be two or more organizations which qualify for, and have been granted membership. Germany, France, the United Kingdom and the Netherlands are among these countries. Voting in the C.F.E. structures is by one vote for every country represented: if there is disagreement between the component organisations from the same country, the country`s vote is annulled.

The total number of European Tax Advisers who are represented on the C.F.E. fluctuates from time to time, but it is always close to 200,000. Like the M.I.T. itself, the bulk of the membership is made up of accountants, auditors, lawyers and economists. There are also representatives of certain professions which have no exact equivalent in Malta. The C.F.E. has three official languages: French, English and German, but most business is transacted in English.

The Malta Institute of Taxation applied for membership of the Confederation Fiscale Europeenne in 1996. We were granted observer status in 1997, and full membership at the General Assembly held in Stockholm in 2001. As the only member organisation from Malta, the M.I.T. represents the country in this important venue. Our delegates regularly attend meetings of the C.F.E.`s Fiscal Committee, Council, Professional Affairs Committee and of the General Assembly.

The Confederation Fiscale Europeenne considers its functions to be:-

To safeguard the professional interests of tax advisers and to assure the quality of tax services provided by tax advisers.

To exchange information about national laws and to contribute to the harmonisation and co-ordination of tax law in Europe.

To maintain relations with the authorities at national and international levels and, most of all, to bring to the authorities of the European Union the experience of practitioners in all areas of taxation and professional law.

To promote the harmonisation of national laws governing the profession and, in particular, to achieve the protection of each national tax adviser`s title in Europe, and to act for the recognition of the tax advisers` right to represent their clients on tax matters before financial and judicial authorities, as well as before other national, international and supranational authorities.

To inform the public about the services that tax advisers provide.

To seek to provide the best possible conditions for tax advisers to exercise their profession.

To facilitate co-operation in all areas which are of common interest to tax advisers in Europe, both inside and outside the borders of the European Union.

Membership of the C.F.E. and participation in its activities imposes a considerable strain on M.I.T.`s resources, both material and in terms of personnel. We are however prepared to devote a relatively high proportion of our resources to the C.F.E. in the sure knowledge that, like Malta itself, membership of an organisation spanning the entire continent brings us in contact with mainstream modern requirements and developments. Membership of the Confederation Fiscale Europeenne is our gateway to Europe: there is no doubt that there has been a useful influx of know-how through this gateway. We also believe that we have successfully exported some of our own ideas and attitudes to our colleagues in the north.

We have linked up our web-site with that of the C.F.E.: refer to Links.
C.F.E. reports and other material are available in the Members` area.