Tax consultant

EUROPEAN UNION

ROMANIAN GOVERNMENT MINISTRY OF LABOUR, FAMILY, SOCIAL PROTECTION AND ELDERLY AMPOSDRU

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Invest in people!

EUROPEAN SOCIAL FUND Sectoral Operational Programme Human Resources Development 2007 – 2013 Priority axis 3 „INCREASING ADAPTABILITY OF WORKERS AND ENTERPRISES” Key area of intervention 3.3 “Development of partnerships and encouraging initiatives for social partners and civil society” Project Title: “Network of Competent Authorities for Professional Qualifications in Romania (IMI PQ NET Romania)” Beneficiary: Ministry of National Education Contract no. POSDRU/93/3.3/S/53132

GUIDELINE FOR THE CERTIFICATION OF COMPETENCIES AND THE RECOGNITION OF QUALIFICATIONS FOR THE PROFESSION OF TAX CONSULTANT

Author: Irina Dumitriu, Phd. July 2013

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CONTENTS Introduction..............................................................................................3

1. Statement of regulations in Romania and other EU MS of the profession of tax consultant.........................................................6

2. Procedures for the certification of competencies applied

by CA in the countries where the profession is regulated............................24

3. Processes for the recognition of qualifications achieved in other EU MS for practicing the profession of tax consultant...................31

4. Exercising profession of tax consultant in the EU........................51

5. Conclusions.........................................................................................55

Bibliography..........................................................................................58

Abbreviations........................................................................................61

Useful Links..........................................................................................63

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INTRODUCTION

The guideline for the certification of competencies and the recognition of qualifications for the profession of tax consultant is one of the results of the project “Network of Competent Authorities for Professional Qualifications in Romania (IMI PQ NET Romania)” implemented by the Ministry of National Education (MEN) in partnership the National Qualifications Authority (ANC) and the Social Policies Institute (IPS), co-funded from the European Social Fund through the Sectoral Operational Programme Human Resources Development 2007 – 2013 (POSDRU).

The project IMI PQ NET Romania analyzed with the competent authorities (CA) members of the project Work Group, the procedures for the certification of the competencies and the processes for the recognition of qualifications for each profession regulated partly on this basis also, they developed standard schemes for the procedure for the certification of the competencies and the processes for the recognition of qualifications for each profession regulated. The final result of these activities is the material entitled “Standard terms of reference for the procedures of validation and certification of competencies and

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processes of recognition of qualifications”, which can be accessed at................................................ ....................................

This material includes the basic terminology (the definitions of the terms used in guidelines as well) and the standard schemes for the procedures for the certification of the competencies and the processes for the recognition of qualifications and this is why it was the basis of a number of 30 guidelines for the certification and recognition of different regulated professions, guidelines aiming at supporting the CA in Romania in their efforts to standardize such procedures and processes, in informing the, on the practices of the homologous CA in other EU Member States (MS).

At the same time, each guideline separately addresses the people having acquired the qualifications in that field of activity in Romania, wanting to practice the profession in a EU MS, as presented in the guideline.

Analiza a fost realizată pentru România şi încă 8 SM ale UE ( Austria, The analysis was performed from Romania and 8 other EU MS (Austria, the Czech Republic, Denmark, Germany, Italy, Great Britain, the Netherlands and Spain) but the guideline includes some general information as well, resulting from the research of the database including all the regulated professions in all the EU MS of the European Economic Area (EEA) and the Swiss Confederation, develop by the European Commission (EC), the DG Internal Market), at

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(http://ec.europa.eu/internal_market/qualifications/regprof/index.cfm?ne wlang=en). The authors of the guidelines researched the European laws and of the respective states regarding the achievement of qualifications, the Vocational Education and Training (VET), types of certification documents

(diplomas,

certificates,

certificates

of

competency,

professional titles) regulations in the certification of competencies and the recognitions of qualifications, the professions regulated according to the

Directive

2005/36/EC

on

the

recognition

of

professional

qualifications. In the case of several EU SMs analyzed (Denmark, Germany, Italy, Great Britain, the Netherlands and Spain), there were study visits attended by the representatives of the members of the IMI PQ NET Ro Network, constituted within the project, as well as MEN and ANC experts. The visits consisted of meetings with the representatives of CA at the national level as well as CA managing different regulated professions, occasions on which the authors of the guidelines were able to collect more concrete information from a direct source.

In conclusion, the guide for the certification and recognition of accounting professions aims at: 

assisting the Romanian Chamber of Tax Consultants (Camera Consultanţilor Fiscali din România (CCF) in their effort to standardize the procedure for the certification/award of the professional title of tax consultant and the recognition of the qualification for this profession regulated they manage, by

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informing them on the practice of other MS of the EU where this profession exist and is regulated; 

informing the people having been conferred the necessary qualifications and professional titles in Romania, wanting to practice in the field of accounting services in one of the EU SMs presented in the guideline.

1. S STATEMENT OF REGULATIONS IN ROMANIA AND OTHER EU MS OF THE PROFESSION OF TAX CONSULTANT

The present European regulatory framework in the field of the recognition of professional qualifications acquired in the EU MSs mainly consists of the Directive 2005/36/EC of the European Parliament and of the Council of 7 September 2005 on the recognition of professional qualifications, as well as a series of sectoral directives in case of some professions which are not covered or are only covered in certain specific situations by the Directive 2005/36/EC (such as, Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts, Directive 2002/92/EC on insurance mediation or the Directives 1977/249/EEC and 1998/5/CE in case of lawyers).

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The Directive 2005/36/EC institutes a system for the recognition of professional qualifications in order to contribute to the flexibility of the EU labor market, in order to continue the liberalization in the field of services (Directive 2006/123/EC on services in the internal market), in order to encourage the autonomous recognition of qualifications and simplify the administrative procedures. This directive applies to all the European citizens wanting to exercise a regulated profession, either as a free-lancer or an employee, in a MS different than that where they were conferred the professional qualifications and distinguishes between the “freedom to provide services” and the “freedom of establishment” based on some criteria, such as duration, frequency, periodicity and continuity of service.

From the point of view of the manner of recognizing the professional qualifications subject to it, the Directive 2005/36/EC regulates the following recognition systems: 

the system of automatic recognition based on professional experience in certain industrial, commercial and craft activities – activities listed in chapter II, for which the elements taken into consideration in the recognition of the professional experience are the duration and the form (as free-lancer or employee) and the previous training (element which may reduce the duration of the necessary professional experience), proven by a certificate recognized by the MS or considered valid by a competent professional body and the exercise conditions are

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mentioned in the lists for different groups of sectors of activity included in Appendix IV of the Directive; 

the system of automatic recognition of the qualifications for the professions of doctor, nurse, dental practitioner, veterinary surgeon, midwife, pharmacist and architect – professions provided in chapter III, for which the automatic recognition of qualification titles is made on the basis of coordination of minimum training conditions, including the minimum duration of studies, the qualification titles mentioned in appendices V and VI of the Directive;



The general system for the recognition of professional qualifications – system which applies to the professions which are not regulated by specific rules of recognition and certain situations where the holder of the professional qualification does not comply with the conditions provided in other recognition systems, system based on the principal of mutual recognition, without affecting the application of certain compensation measures in case there are significant differences between the training acquired by that individual and the training necessary in the host MS (adaptation period of up to three years or an aptitude test).

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From the point of view of the level of the qualifications subject to the general system for recognition, the Directive 2005/36/EC distinguishes among 5 levels of professional qualification: 

an attestation of competence issued by a CA in the home MS, attesting either that the holder has acquired general knowledge corresponding to general primary or secondary education or that they have attended a training course not forming part of a certificate or diploma, or a specific examination without prior training, or full-time pursuit of the profession for three consecutive years;



a certificate attesting to a successful completion of a secondary course, technical or professional in character, supplemented by professional training;



a diploma certifying successful completion of training at postsecondary level of a duration of at least one year or training which provides a comparable professional standard and which prepares the trainee for a comparable level of responsibilities and functions;



a diploma certifying successful completion of training at postsecondary or university level of at least three and not more than four years' duration;



a diploma certifying that the holder has successfully completed a post-secondary or university course of at least four years' duration.

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The profession of tax consultant is subject to the general system for the recognition of professional qualifications, at the qualification level attesting to a successful completion of a secondary or university course of 3-4 years of at least four years' duration.

As in the case of the other European directives, all the EU SMs had to comply with the Directive 2005/36/EC through its transposition in the national legislation. Hence, the relevant information on the procedure and the rules of the processes for the recognition valid in each MS is included in the national legislation transposing the Directive 2005/36/EC and it may be obtained at the National Contact Points for the recognition of qualifications all the MSs had to create (as listed at http://ec.europa.eu/internal_market/qualifications/contact/national_conta ct_points_en.htm).

Other European directives relevant for the tax consultancy activity are: the Directive on Services 2006/123/EC, Directive 2005/60/EC on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing, Directive 2011/83/EU on consumer rights and Directive 2000/31/EC on electronic commerce.

The Confédération Fiscale Européenne – CFE defines the tax consultant as follows: “is an individual who is entitled under the law of his country to carry out, as his main activity, the full range of tax advisory activities for his clients, both businesses and individuals. These include in

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particular the rendering of advice in tax matters (e.g. tax planning), the filing of tax returns and other compliance obligations and the representation of the client before the tax authorities (e.g. in the course of a tax audit or an objection proceeding) and in some countries legal representation in tax courts or tribunals”.1

According to the National Classification of Economic Activities (NACE), the tax consultancy activities are part of the same group of economic activities as accounting and financial audit (group 692 – Accounting, bookkeeping and auditing activities; tax consultancy), group which along with group 691 – Legal activities, makes up Division 69 – Legal and accounting activities. We specify it because the tax adviser is a distinct profession in a relatively low number of MSs of the EU and EEA, and the tax consultancy activity, as well as that of representing clients before the tax authorities are reserved activities, exclusively or non-exclusively/partly, to other professions of the Division 69 of NACE, i.e. some accounting and/or legal professions.

In the IMI system – the electronic platform of the exchange of information between the CA of the EU SMs, EEA and Switzerland for the mutual recognition of the professional qualifications, in the database of the regulated professions registered by all these states, the generic name of the regulated profession is Tax advisor/accountant (consultant

1

CFE, IBFD- The European Professional Affairs Handbook for Tax Advisers

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fiscal/contabil), which reflects once more all of the above, since of the 21 countries having registered 35 regulated professions in this field, only 11 countries have the distinct and regulated profession of tax consultant and in Great Britain it has the title of chartered protected tax adviser, the profession not having any reserved activities (in other words, it may be practiced without gaining any protected professional title).

Table 1.1. depicts the situation of this profession from the point of view of the Directive

2005/36/EC on the recognition of professional

qualifications.

Table 1.1 Professions in the field of tax consultancy registered in the MSs of the EU, EEA and Switzerland in the IMI system MS

ROMANIA

AUSTRIA

BELGIUM

CZECH REPUBLIC GERMANY

Name of the profession in MS/English

CA name

Camera Consultanţilor Fiscali din România (Romanian Chamber of Tax Consultants) www.cameraconsultantilorfiscali.ro Kammer der Wirtschaftstreuhänder Steuerberater /tax (KWT)/ Chamber of Public Accountants adviser www.kwt.or.at Institut des experts-comptables et des Conseil fiscal/ conseils fiscaux/ Institute of Chartered belastingconsulent/ Accountants and Tax Consultants Tax adviser www.iec-iab.be Czech Chamber of Tax Advisers/ Danovy poradce/ Chamber of Tax Advisers of the Czech Tax adviser Republic www.kdpcr.cz Steuerberater Bundessteuerberaterkammer (BStBK) / /tax adviser German Chamber of Tax Consultants Consultant fiscal/Tax consultant

Qualification level PSM-Post-secondary diploma (at least 4 years), Art.11 e PS3 - Post-secondary education diploma (34years) , Art. 11 d PS3 - Post-secondary education diploma (34years) , Art. 11 d PS3 - Post-secondary education diploma (34years) , Art. 11 d PS3 - Post-secondary education diploma (3-

2nd Edition 2013, March 2013, p.1

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Name of the profession in MS/English

Instrumente Structurale 2007 - 2013

CA name www.bstbk.de

GREECE

HUNGARY

IRELAND GREAT BRITAIN

POLAND

SLOVAKIA

Qualification level 4years) , Art. 11 d

Ihdikos forotechnikou grafiou/ Tax consulting office specialist

DSE-Post-secondary The Hellenic Federation of Selfeducation diploma, employed Tax Consultants (P.O.F.E.E.)/ incl.Appendix II www.pofee.gr (ex.92/51, Appendix C,D), Art.11 c PS4 – Post-secondary Adótanácsadó /Tax diploma (exactly 4 adviser years), Art.11 e Tax consultant Institute of Taxation in Ireland PS3 - Post-secondary www.taxireland.ie education diploma (34years) , Art. 11 d Chartered Tax The Chartered Institute of Taxation/ PS3 - Post-secondary Adviser Institutul Chartered al Fiscalităţii education diploma (3www.tax.org.uk 4years) , Art. 11 d Doradca Krajowa Rada Doradców Podatkowych/ PS3 - Post-secondary podatkowy/Tax National Chamber of Tax Advisers education diploma (3adviser www.krdp.pl 4years) , Art. 11 d Daňový Slovenská komora daňových poradcov / poradca/Tax Slovak Chamber of Tax Advisors adviser www.skdp.sk Asistent daňového poradcu/assistant tax adviser

Conseiller fiscal/ SWITZERLA Steuerberater/ Tax adviser ND

Chambre Fiduciaire/ Treuhand-Kammer/ Swiss Fiduciary Chamber

PS3 - Post-secondary education diploma (34years) , Art. 11 d PS3 - Post-secondary education diploma (34years) , Art. 11 d N/A

Source: processing of the author with information from the IMI system, legislative area of professional qualifications http://ec.europa.eu/internal_market/qualifications/regprof/index.cfm?action=pr ofession&id_profession=2100 (la 30.04.2013) şi lista membrilor CFE, la https://www.cfe-eutax.org/members

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actually, as far as the regulation of tax consultancy services there are different situations among the MS of the EU2, on the conditions that there is no European legislation to provide the harmonization on this field of activity.

For example, in France, since the fusion of the professions of lawyer and legal counselor in 1992, the lawyers acquired the monopole over the legal consultancy including also the consultancy in the tax field, whereas the French have the right to provide such a service only as adjacent to the provision of accounting services.

In exchange in Portugal, the accountants are the ones who can provide tax consultancy services.

In Germany, the tax consultancy may be provided legally by four professions: Rechtsanwalt (lawyer), Steuerberater (tax adviser), Vereidigter Buchprüfer (licensed auditor) and Wirtschaftsprüfe (public auditor), and the representation of clients before the tax administration is exclusively reserved to tax advisers (Steuerberater).

In Spain, Italy and the Netherlands, the lawyers (Procurador and Abogado in Spain, Avvocato in Italy, Advocaat in the Netherlands) have reserved the activity of representation before the administrative authorities, including the tax aspects (non-exclusive reservation in Italy

2

DG Internal Market and Services, CSES - Study to provide an Inventory of Reserves of Activities linked to professional qualifications requirements in 13 EU Member States & assessing their economic impact –Final Report, January 2012

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and Spain and exclusive reservation in the Netherlands) but not the tax consultancy activity.

In Poland, although there is the distinct profession of tax adviser (Doradca Podatkowy), the tax consultancy may be granted also by the financial auditors.

In the Czech Republic, the profession of tax consultant has reserved exclusively the tax consultancy service.

In Great Britain, both the accountants and the lawyers may grant tax consultancy neither having the reserved activity.

In Greece, tax consultancy is an activity reserved to lawyers and accountants.

On the other hand, generally, there is no restriction for a tax adviser not to be able to practice other activities based on other professional qualifications they may have gained (in Belgium there is such a restriction the tax advisers not having the right to be lawyers, auditors or accountants), which is why especially in the countries where there is no distinctly regulated profession or where a qualification is gained after a different qualification (e.g., in Great Britain, many tax advisers have first achieved the qualification of accountants and in Germany many auditors have the previous qualification in tax consultancy), there are many overlappings of activities among tax advisers, accountants and/or counselors.

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The Confédération Fiscale Européenne (CFE) is a professional association where approx.. 180 thousand tax professionals, members if CFE,

voluntarily

accepted

the

qualification

requirements

and

professional ethics principles, both consistent and similar, according to the CFE Guidelines on professional standards. CFE makes a classification of the regulation regime of the profession based on the situations met in the 25 European countries (21 EU MSs, Switzerland, Croatia, Russia and Ukraine) the 33 national organizations come from (30 members and 3 observers) – organizations which are either CA for the tax adviser profession (in countries where the professions distinctly regulated), or CA for other regulated professions which have reserved the tax consultancy activities, or professional associations with voluntary membership, or training institutes on the field of taxation.

Hence, CFE groups the different forms of regulation in the field in five regulation models3: 

regulation as lawyers of accountants (France, Portugal) – tax consultancy is regulated within the legal or accounting professions and those exercising this activity must be members of the professional associations which are appointed as CA for these professions;



regulation of tax consultancy as distinct profession (Austria, Croatia, Czech Republic, Germany, Greece, Poland, Slovakia) –

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tax consultancy needs and those exercising this activity must be members of the professional associations which are appointed as CA for these professions; 

regulation of the tax adviser title (Belgium, Romania) – only the use of the professional title of tax consultant needs a specific qualification and the belonging to a professional body not the exercise of tax consultancy activities;



voluntary acceptance of qualification requirements (Switzerland, Ireland, Latvia, Great Britain, the Netherlands, Russia, Spain) – there is no legal requirement of a certain qualification for the exercise of the tax consultancy activities or for the use of the professional title of tax adviser and the membership to a professional association is voluntary;



lack of any regulation (Finland, Italy, Luxembourg, Malta, Ukraine) – there is no special qualification provided for tax consultancy services and the professional associations with voluntary members require no special qualification, the individuals offering tax consultancy being members of other regulated professions, such as accounting or legal professions.

CFE notes that Finland and Russia are the only European countries where neither the profession of tax adviser not the profession of lawyer (in taxation) are regulated.

3

CFE, IBFD- The European Professional Affairs Handbook fot Tax Advisers

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Agreeing to such a classification per regulation models, we must mention that Romania is not correctly classified, together with Belgium, in the group of countries where only the title of tax adviser is regulated, because the national legislation does not allow the exercise of tax consultancy activities to other professionals but for those having the title of tax adviser and members of the Chamber of Tax Consultants (moreover, in the sheets per countries in the CHE Handbook, in case of Belgium, it mentions that the services specific to tax consultancy may be provided by anyone – p. 102, whereas in the case of Romania, the same services are stipulated as reserved activities – p.248). We consider that correctly Romania is classified in the group of countries where tax consultancy is regulated as a distinct profession, together with Austria, Croatia, Czech Republic, Germany, Greece, Poland, Slovakia), as it results from those in the guideline.

The comparative analysis of the regulation framework of the profession of tax adviser in Romania and the 3 MSs of EU of the 8 analyzed where the profession is regulated, is synthesized in table 1.2.

Great Britain is a distinct case which cannot be included in a synthetic table, as the profession is not regulated in the sense of access to practice but only the title is protected by granting it by an international institute

2nd Edition 2013, martie 2013, p.4 - 5

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whose graduates become members of the institute and accept voluntarily the professional standards and deontology required.

Table 1.2 Regulation framework of the profession of tax consultant in the 4 MSs of EU MS Protected title

ROMANIA Consultant fiscal

AUSTRIA Steuerberater

CZECH REPUBLIC Danovy poradce

GERMANY Steuerberater

Zakon c. 523/1992 o danovem poradenstvi a Komore danovych Wirtschaftstreuhandberufsg poradcu CR/ Act No. 523/1992 Coll. on esetz – WTBG (Public Accountants’ Statute of tax consultancy Steuerberatungsge Professional Practice) services and setz/ Act on Tax Steurberater – Rechtlinie des Vorstandes Chamber of Tax Ordinance no. der Kammer der Advisers of the Vergutungsverord 71/2001 on the Wirtschaftstreuhänder uber Czech Republic nung/ Regulation Specific die Ausubung der Stanovy KDP CR/ on Tax Advisers’ legislation of Organization and Provision of Financial Wirtschaftstreuhandberufe, Statutes of the Remuneration MS Consultancy Wirtschaftstreuhandberufs – Chamber of Tax Berufsordnung/ Ausubungsrichtlinie – WT- Advisers of the Professional Arl (Directive on the Czech Republic Statutes of Tax practice of accounting Disciplinarni rad Advisers ( professions public in KDP CR/ Austria) Disciplinary Code Eticky kodex KDP CR/ Code of Ethics

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MS

Reserved activities

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ROMANIA

AUSTRIA

Consultancy on national taxation and taxation in other countries Assistance in completing and certifying the tax statements Representation of clients before tax authorities Expertise reports upon the request of courts, criminal courts or tax authorities or other stakeholders

Consultancy on national taxation and taxation in other countries Drawing up tax statements Representing clients before tax authorities and courts Representing clients in tax matters before criminal courts Representing clients at the Administrative Supreme Court (Verwaltungsgerichtshof), BUT NOT before the Constitutional Court (Verfassungsgerichtshof)

Instrumente Structurale 2007 - 2013

CZECH REPUBLIC

GERMANY

Consultancy on national taxation Consultancy on and taxation in national taxation and other countries taxation in other Drawing up tax countries statements Drawing up tax Representing statements clients before tax Representing clients authorities and before tax authorities courts and courts Representing (administrative clients in tax courts) matters before Representing clients criminal courts in tax matters before Representing the criminal courts clients at the Supreme Court in tax matters

Law no. 149/2013, Accounting published in the services Official Journal no.

Services in the 257 of May 9, 2013, Accounting services field of pensions completes the rules Services in the field Services of social regulating the expert Accounting services of pensions insurance accounting activities, Services in the field of Services of social Representing the appraisal of goods, pensions insurance clients before the financial audit, tax Services of social insurance Representing the social insurance consultancy and Representing the clients clients before the administration insolvency before the social insurance social insurance Consultancy in practitioner activities. administration administration management on The law provides: Consultancy in management Reserved activities economic issues Included Tax advisers may on economic issues common with the and human authorizatio perform the Consultancy on labour law profession of lawyer: resources ns accounting expertise only in the context of legal assistance and Legal consultancy activities and employees’ accouting for economic not related to financial audit only clients consultancy in taxation as activity after gaining, Insolvency and bankruptcy taxation and other auxiliary to tax according to the law, consultancy financial obligations consultancy the quality of expert Arbitration as well as issues Drafting and accountant or Voluntary audit but not directly related to negotiation of financial auditor, as statutory audit taxes, Insolvency and contracts for the the case may be, and bankruptcy clients only as the registration as consultancy activity auxiliary members in the to tax consultancy organization Arbitration coordinating the (allowed to

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ROMANIA

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AUSTRIA

Instrumente Structurale 2007 - 2013

CZECH REPUBLIC

liberal professions

CA

GERMANY anyone)

Kammer der Romanian Chamber Wirtschaftstreuhänder of Tax Consultants (KWT)/ Chamber of Public (CCF) Accountants in Austria

Komora Danovych Poradcu CR/ Chamber of Tax Advisers of the Czech Republic

Bundessteuerberat erkammer (BStBK) / German Chamber of Tax Consultants, with its 21 regional chambers (land) of tax advisers

Supervision

YES

Obligation YES with the Chamber of Tax of registration Consultants (CCF)

YES, with Kammer der Wirtschaftstreuhänder (KWT)/ Chamber of Public Accountants in Austria (where the accountants and the financial auditors are registered)

YES, with Steurberater YES, with Komora Kammer/ German Danovych Poradcu Chamber of Tax CR (KDP)/ Chamber Consultants (with of Tax Advisers of a regional the Czech Republic Chamber of tax consultants)

Euro 286 Annual fee: 0.43% of the income from tax consultancy but not less than Euro 250

Annual constribution of CZK 4.000 Approx.150 Euro (approx. 160 Euro)

Since 2013, annual fee: Lei 1410 (approx.

Euro 320) – active Cost of members registration Lei 1170 (approx.

Euro 265) –inactive members

Professional YES, no minimum insurance limit of insurance

YES

YES, minimum limit 72.673 YES, no minimum Euro limit of insurance

YES, minimum limit 250.000 Euro

21

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MS

GUVERNUL ROMÂNIEI MINISTERUL MUNCII, FAMILIEI, PROTECŢIEI SOCIALE ŞI PERSOANELOR VĂRSTNICE AMPOSDRU

ROMANIA

Professional address / Yes, Romania registered office

Fondul Social European POS DRU 2007-2013

AUSTRIA

Yes, EU or EEA

Instrumente Structurale 2007 - 2013

CZECH REPUBLIC

GERMANY

YES, any country

Source: processing made by the author in the sheets of the countries of CFE, IBFD- The European Professional Affairs Handbook fot Tax Advisers 2 nd Edition 2013, MArch 2013 şi FEE -

Key Features on Structure and

Organisation of the Accountancy Profession across 30 European countries, March 2012, as well as updated information from CCF in Romania.

In Great Britain there is no single title for the taxation specialists. The most used title is “tax adviser” but some use also the title of “tax accountant” or just the title of a profession not involving qualification in taxation, such as “solicitor” or “chartered accountant”. Since the profession is not regulated by the law and there is no obligation to adhere to any professional association, Great Britain registered in the IMI system this profession only considering that the two professional associations requiring their members their own regulations are actually internationally prestigious professional training institutes and the qualification obtained there is recognized by may competent authorities in other countries: the Chartered Institute of Taxation (CIOT) and the Tax Faculty if the Institute of Chartered Accountants in England and Wales (ICAEW).

22

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Not being a profession regulated by the law, the individuals offering tax consultancy services do not have the obligation to register in any book but the companies offering services in the field of taxation must register with a supervisory institution in money laundering. The professional bodies such as CIOT are invested with supervisory role in money laundering, that is why the CIOT members need not register elsewhere, in exchange the tax advisers which are not CIOT members must register with the tax authority. Moreover, in Great Britain there is the qualification of tax agent representing the clients before the tax authorities and submitting the tax statements (most tax advisers are tax agents as well but not all tax agents are tax advisers). Hence, any tax adviser playing the part of tax agent for the clients must register with the tax authority. The registration is free and supposes no approval but it is made only for the tax authority to monitor the activity of the tax agents.

As far as the professional insurance, there is no legal obligation but CIOT requires its members to have professional insurance for them and their companies, the minimum level being a mere recommendation.

23

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2. PROCESSES FOR THE RECOGNITION OF QUALIFICATIONS ACHIEVED IN OTHER EU MS FOR PRACTICING THE PROFESSION OF TAX CONSULTANT

A comparative synthetic analysis of the procedures for the certification of competences/award of the professional title of tax adviser in the EU MSs analyzed, where the profession is regulated, is depicted in table 2.1.

Table 2.1 Requirements of the qualification in the MS where the profession is regulated

MS

Austria

Czech Republic

Initial compulsor y training

University degree of equivalent in accounting (national and international), national and international tax laws, law, economics (of 5 years’ experience n management accounting) + 3 years.

Professional training (internship) in taxation

Bachelor’s degree diploma (at least 3 years) BUT NO practical experience

Germany Academic track: university diploma of 4 years in economics or law + 2 years of practical training or short university cycle + 3 years of practical training Non-academic track: professional training in a commercial profession or equivalent education + 10 years’ practical experience in taxation (7 years for those qualified as management accountants certified or taxation officers or people working in a comparable position in tax administration)

Romania Bacheor’s degree of economics + 5 years practical experience in finance and accounting, regardless of the country, on condition it is relevant to the future activity in Romania

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Involvem ent of CA in initial training

Exam

Admission and registration in the

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The regional chambers offer training in tax laws, custom duties and consumer taxes (Fachberater)

YES, through Akademie der Wirtschaftstreuhänder with majors such as: “Zertifizierter Finanzstrafrechtsexpe rte” (certified expert in criminal tax law), professional MBA “Tax accounting management”

Yes

Yes

Yes

Yes

Yes, except for the former tax judges, former high public officers, taxation professors

Yes

Yes, through collaboration protocols in the development and provision of master’s programs in taxation with Babeş-Bolyai University, Titu Maiorescu University and the University of Economic Studies Yes Usually written exam – grid test Interview: academics, professors and university lecturers, doctors of economics, docents, finance and accounting, members and specialists of the Commission for budget, finance and banks of the Romanian Parliament, verifying and analyzing the rules in taxation, graduates with the average above 8 of a training program of at least 100 hours, for the occupation of tax adviser, code COR 241129 (for which CCF drew the occupational standard) or an accredited program organized by CCF in partnership with higher education institutions in the economic field

Yes

25

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register It is NOT YES. Compulsory by YES, compulsory Continuing YES, through compulsory, but the tax advisers training/cont Akademie der At least 30 decide on the number hours/year for tax inuing Wirtschaftstreuhänder the Chamber of development and FPC with other Tax Advisers of of hoirs and the FPC advisers, at least 15 providers meeting the the Czech Republic provider of courses hours/year for the offers FPC, and The regional standards inactive ones chambers, the 120 hours in 3 years members must CCF publishes an at least 30 hours/year follow the program professional annual FPC The tax advisers associations and other program with the may follow FPC FPC providers offer relevant subjects programs offered courses for tax FPC is usually by providers advisers offered by CCF, meeting the DStV (German but they accept standards Association of Tax some programs Advisers) offers offered by specialties in 8 fields companies, tax (e.g. management of authorities for restructuring and public officers or insolvency) programs related to taxation offered by Chamber of Financial Auditors of Romania in a collaboration protocol

Source: processing made by the author in the sheets of the countries of CFE, IBFD- The European Professional Affairs Handbook for Tax Advisers 2nd Edition 2013, March 2013 şi FEE - Key Features on Structure and Organisation of the Accountancy Profession across 30 European countries, March 2012

26

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Again the case of Great Britain is special. Although this MS registered in the IMI system so in the database of regulated professions, the title of “Chartered tax adviser” and as CA the Chartered Institute of Taxation – CIOT (table 1.1), the profession is not regulated in the meaning of Directive 2005/36/EC, which means there is no required qualification according to the law to have the right to exercise the profession on the market or for the use of a professional title. But both CIOT, and ICAEW (Institute of Chartered Accountants in England and Wales) have requirements for the qualification of their members, qualifications the two institutes offer on the international market.

Hence, in the case of CIOT, there is no initially required academic qualification but as an eligibility condition for the registration with the examination at the institute, the applicant must already have a different recognized professional qualification (e.g., ACA qualification – chartered accountant, ACCA qualification – chartered certified accountant, ATT qualification – taxation technician). More, the applicant must prove a recent professional experience of at least 3 years, regardless of the country. Then the CIOT qualification is acquired by the passing of an examination organized by CIOT. According to the data collected in the poll made by CFE in the period May – December 20124, the exam registration fee is £ 610 (a total of approx. 1.000 Euro). The qualification is valid for life.

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Also,

GUVERNUL ROMÂNIEI MINISTERUL MUNCII, FAMILIEI, PROTECŢIEI SOCIALE ŞI PERSOANELOR VĂRSTNICE AMPOSDRU

CIOT

requires

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its

Instrumente Structurale 2007 - 2013

members

continuing

professional

training/professional development – at least 90 hours/year, of which at least 20 hours of practical training – the institute not offering any FPC. The CIOT members are free to choose any provider meeting the standards of CIOT.

Similarly, the qualification in ICAEW is obtained by passing a set of 15 modules, each module including an element of professional ethics. The ICAEW professional training is equivalent to a master’s degree. A certain previous academic training is not reuired but there is the condition of 300 to 450 days of experience. And ICAEW requires its members to follow continuing professional training/professional development and confirm each year having participated in such programs (no requirement of a minimum number of hours).

Of the other EU MSs analyzed, where the profession of tax consultant is not regulated, in the Netherlands and Spain the professional associations the tax advisers voluntarily adhere to, have requirements at the level of qualification as a condition for the adhesion to the association.

In the Netherlands, the most used name for the tax adviser is Belastingadviseur, and the two professional associations are NOB –

4

CFE, IBFD- The European Professional Affairs Handbook for Tax Advisers 2nd

28

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Nederlandse Orde van Belastingadviseur (Dutch Association of Tax Advisers) and RB – Register Belastingadviseur (Register of Tax Advisers), who have as volunteer members approx. half of the estimated number of 18.000 tax practitioners. The difference, from the point of view of the qualification, between the members of the two professional bodies is that NOB admits only university graduate whereas RB admits as members also holders of undergraduate level.

The admission conditions as NOB member are the following: master’s degree diploma certifying the 4 years of training in tax legislation or tax economics and the graduation of a postgraduate course of 3 years organized by NOB. A different condition is the proof of 3 years’ experience in tax consultancy, acquired wherever in the world, after the master’s degree, as long as the Admission Board of NOB appreciates that it is relevant for the future activity in the Netherlands or which may be achieved simultaneously with the postgraduate courses at NOB.

Both NOB members and RB members must update their professional knowledge, in case of RB there being the obligation for the members to prove at least 40 hours/year of FPC. NOB does not require any minimum number of hours and in spite that the body offers FPC, the NOB members may attend FPC with pther providers meeting the standards of NOB. Some tax advisers use titles such as “VAT expert”,

Edition 2013, March 2013, p. 300

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“tax assurance provider” or “specialised in customs matters” but they are not awarded by any institution/organization.

In Spain, the name of the profession is Asesor Fiscal, and the two professional associations (which have approx. 6550 members) are AEDAF – Asociacion Espanola de Asesores Fiscales (Spanish Association of Tax Advisers) and REAF – Registro de Economistas de Asesores Fiscales (Register of Tax Advisers). The admission of a volunteer member of AEDAF does not suppose any exam, or requirement of previous practical experience but the applicants must have a university degree (most of them have a bachelor’s degree in law, economics or business management but any other bachelor’s degree may be accepted). In exchange neither association requires continuing professional training from its members.

30

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Instrumente Structurale 2007 - 2013

3. PROCESSES FOR THE RECOGNITION OF QUALIFICATIONS ACHIEVED IN OTHER EU MS FOR PRACTICING THE PROFESSION OF TAX CONSULTANT The statistics in the IMI system, made based on the data about the mobility of professionals on the two modalities of provision (through permanent establishment/provision of the profession, EEA and Switzerland or temporary provision) and per each generic category of professions separately, according to the 842 of generic categories registered in the database up to now, are relative in the case of tax advisers since, on the one hand, the statistics of the generic category of Tax advisor/accountant reflects not only the mobility of tax advisers but to the other regulated accounting professions which were registered in this generic category and, on the other hand, they do not reflect the mobility of the professionals in taxation which pertain to the regulated professions, according to the presentations in chapter 1 of this guideline.

Mentioning this, we will present below the statistics extracted from the IMI system for the above-mentioned generic category but also the processing of the data on the decisions to recognize in the countries where the tax adviser profession is distinctly regulated.

Thus, in the statistics on the permanent establishment/provision, of 1997/98 – 2012, the generic category Tax advisor/accountant occupies

31

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the position 74 in the hierarchy of the most mobile professions (of the 448 generic categories listed in the statistics on the most mobile professions) with a total of 416 applications for recognition, passed decisions.

In chart 3.1. it is noticed that 58% of the positive decisions (the applicants were recognized the qualification and the right to practice that profession), 25% were negative and 16% neutral (the applications are still pending, the applicants are on probation or the rejection was objected against).

Chart 3.1 – Structure per type of decisions of the recognition in the category Tax advisor/accountant

Source: EC, Regulated professions database – Establishment statistics, Tax advisor/accountant at http://ec.europa.eu/internal_market/qualifications/regprof/index.cfm?action=pro fession&id_profession=2100&tab=stat1 (on June 25, 2013)

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But in these, the ones strictly related to the distinct regulated profession of tax adviser are synthetically presented in the following table.

Table 3.1 Statistics of the decisions for the recognition of qualification achieved in other EU MSs, EEA and Switzerland for the profession of tax adviser (1997/8 – 2012)

Host country:

Home country of the

regulated professions

qualification

No. of

No. of

No. of

Total

positive negative neutral decisions decisions decisions decisions

Belgium:

Bulgaria

1

0

1

2

Conseil fiscal /

France

belastingconsulent;

Germany

36

2

3

41

2

0

0

2

Comptable-fiscaliste agréé/ Erkend boekhouder-fiscalist

Italy

1

1

1

3

(62 applications in 8 EU MSs)

Luxembourg

1

0

1

2

Great Britain

0

0

1

1

The Netherlands

2

2

3

7

Romania

2

1

1

4

Czech Republic:

Italy

1

0

0

1

Daňový poradce

The Netherlands

0

1

0

1

(5 applications in 3 EU MSs)

Slovakia

2

1

0

3

Germany :

Austria

0

5

1

6

Steuerberater

Belgium

0

2

0

2

(38 applications in 98 EU MSs

Denmark

1

0

0

1

and Switzerland)

France

0

7

1

8

Switzerland

1

0

0

1

Greece

1

1

1

3

Italy

0

4

0

4

33

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Great Britain

2

4

0

6

The Netherlands

1

4

1

6

Poland

0

1

0

1

Ireland: Tax advisor

Germany

0

0

1

1

(5 applications in 2 EU MSs)

Great Britain

2

0

2

4

Great Britain:

France

1

0

1

2

Chartered tax adviser

Germany

3

0

1

4

(20 applications in 6 EU MSs)

Greece

0

0

1

1

Ireland

6

0

4

10

Poland

1

0

0

1

Spain

1

0

1

2

Poland:

Czech Republic

0

0

1

1

Doradca podatkowy

Germany

1

0

0

1

(6 applications in 4 EU MSs)

Italy

1

1

1

3

Great Britain

1

0

0

1

Romania:

Czech Republic

1

0

0

1

Consultant fiscal

Cyprus

2

0

0

2

(6 applications in 4 EU MSs)

The Netherlands

2

0

0

2

Spain

1

0

0

1

Slovakia:

Austria

Daňový poradca

Czech Republic

(20 applications in 3 EU MSs)

Germany

TOTAL

19 countries

4

0

0

4

15

0

0

15

1

0

0

1

97

37

28

162

Source: data processed by the author from the database of the IMI system, the situation of the decisions of permanent provision in the generic category of tax advisor/accountant

(tax

adviser/accountant)

on

June

25,

2013;

at

http://ec.europa.eu/internal_market/qualifications/regprof/index.cfm?action=pro fession&id_profession=2100&tab=countries&quid=2&mode=asc&maxRows=* #top

34

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In these statistics we may note the fact that Romania is among the 8 EU MSs receiving applications of recognition of the qualifications in the other 4 EU MSs and that, just as Slovakia, solved all positively.

Also we consider worth mentioning the fact that we included in the statistics the profession of Comptable-fiscaliste agree regulated in Belgium – it is the only distinct profession in tax expertise for which there were applications for recognition from citizen qualified in Romania: 2 applications in 2012 were positive and one in 2012 was rejected and another one in 2011 was still examine din 2012.

Thus, Romania is among the 19 home countries of the qualification from where came people who requested the recognition of the qualification for the permanent provision of a profession in the field of tax expertise in a different EU MS.

Graphically,

the

statistics

of

the

mobility

in

permanent

establishment/provision of the distinctly regulated tax consultancy professions are the following:

Chart 3.2 – Structure per host countries of the accounting qualifications of tax adviser and agreed tax accountant

35

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Chart 3.3 – Structure per home countries of applications for the recognition of qualifications of tax adviser and agreed tax accountant

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Grafic 3.4 – Structura situaţiei recunoaşterii calificărilor de consultant fiscal şi contabil fiscal agreat pe tipuri de decizii

Source: all the three charts are made based on the data processed by the author in - the EC database with the distinctly regulated tax consultancy professions presented in table 3.1

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In the case of temporary provision of tax consultancy services, as there is no obligation to request the recognition of the qualification but only the obligation to submit a statement in the host country, the statistics of the mobility of the tax advisers, in table 3.2., it reflects the situation only in the host countries providing the obligation of notification (e.g. as in Romania there is no obligation to submit any statement, there are no statistical data in the IMI system on the temporary provision of tax consultancy services by the advisers in other EU MSs, and Switzerland).

In the top of the most mobile professions in temporary provision, between 1997/8 – 2012, the profession of tax adviser is the 25th of the 141 generic categories at the top (but this is due exclusively to the 100 statements registered for tax advisers, since there was no statement for the accounting professions in this generic category in the IMI system).

Table 3.2 Statistics of the temporary provisions of tax consultancy services in 1997/8 – 2012 No.

Host country

Home country

No. of statements

1.

Czech Republic

Italy

2

(5 statements in 3 MS)

The Netherlands

1

Slovakia

2

Germany

Austria

64

(95 statements in 10 countries –

Belgium

2

2.

38

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8 EU MS, Norway, Switzerland)

Total

2 host countries

Instrumente Structurale 2007 - 2013

Switzerland

5

Ireland

2

Great Britain

2

Norway

1

The Netherlands

9

Poland

7

Spain

2

Hungary

1

12 home

100 statements

countries Sources: data processed by the author from the database of the IMI system, the situation of the temporary provision statements, in the generic category of tax advisor/accountant, only for tax consultancy on June 25, 2006, at http://ec.europa.eu/internal_market/qualifications/regprof/index.cfm?action=pro fession&id_profession=2100&tab=countries&quid=2&mode=asc&maxRows=* #top

Graphically, the mobility for temporary provision of tax consultancy services in the countries where there is the obligation to make such statement:

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Chart 3.5 – Structure per host countries of the mobility of tax advisers in temporary provision of services

Chart 3.6 – Structure per home countries of the mobility of tax advisers in temporary provision of services

Source of data: statistics in the CE database with regulated professions, on June 26, 2013

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As we mentioned in chapter 1 of this guideline, the profession of tax adviser is subject to the general system for the recognition of professional qualifications provided in the Directive 2005/36/EC on the recognition of professional qualifications. . In this case, the recognition is not automatic but it needs a comparison between the professional training provided for in the two countries – the one where the applicant achieved the qualification (the home country) and the ne where they want to exercise permanently their profession (the host country), as well as the possibility, in case of “substantial differences” of applying compensation measures (adaptation period of up to three years or an aptitude test – article 23 of the Directive).

For the recognition in the general system, the application for recognition is addressed to the CA in the host MS. This application must be accompanied by a series of documents and certificates provided in appendix VII to the Directive 2005/36/EC. As in the countries where the profession of tax adviser is not regulated, the professionals in the field have free access on the services market and the labor market, the process of the recognition of the qualification of tax adviser presented herein is valid only in the EU MS analyzed where the profession is regulated: Romania, Austria, Czech Republic and Germany. In Great Britain, as the profession in not regulated, the process of recognition of the qualification must be followed only in the case the respective tax adviser wants to become a (volunteer) member of CIOT or ICAEW.

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The documents that may be requested with the submission of the application for recognition are: 

proof of the nationality



proof of establishment in a different EU MS, EEA or Switzerland



documents

regarding the

professional

qualification, the

competencies and the practical experience: certificate of competence or the proof of qualification issued by the CA in the home MS (if the profession is regulated in the home MS, the proof required by the CA in that country); the proof of practical experience (in case the profession is not regulated in the home MS, the applicant must find proof/attestations from the employers) 

other documents, if required to those having achieved the qualification in the host MS – good reputation attestations, solvency certificates, the proof that the applicant is medically capable, financial statement, professional insurance.

The CA in the host MS may request a tax adviser to prove practical experience of at least 2 years in the last 10 years (art.5 (1) section B of the Directive 2005/36/EC) only if they come from a MS where the profession is not regulated and they cannot prove education or professional secondary training destined for the education in the taxation field and including theoretical preparation an practice.

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The CA in the host MS may request only for the most important documents, the copies and notarized translations, except for the standardized documents (e.g passport, identity card). Also, original documents may not be requested, only copies. In case the applicant may not provide all the information the CA in the host country must try to obtain them from the CA in the home MS in the IMI system.

As a recognition procedure, the CA in the host CA must, within one month, confirm the receipt of the file and draw attention to the missing documents, if applicable. The deadline for the CA to grant the recognition or (the most frequent situation in the case of tax advisers) to decide on the application of any compensation measure is 4 months.

Any rejection must be motivated. The rejection or the failure to make a decision, within the above-mentioned term, may be objected against in the national courts.

The aptitude test may be applied on the conditions that the CA in the host MS, based on the documents received, determined which are the differences between the two qualifications that must be covered by the compensation measures. As the accounting activities require the knowledge of the applicable national legislation, the aptitude test is a compensation measure used in most of the cases of recognition of such qualification. In setting the subject for the aptitude test, the CA in the host MS must take into account not only the knowledge acquired by the

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applicant during the formal training but also those the person has acquired in informal and non-formal contexts, as practical experience.

In the opinion of the European Commission, the CA in the host MS must organize at least two sessions of aptitude test per year. For this process of recognition and the organization of the aptitude test, the CA must levy a tax on condition it does not exceed the costs and it is not discriminatory to their own nationals in similar situations.

Once obtained the recognition of the qualification, the applicant may practice the profession on the same conditions with the ones having achieved the qualification in the host MS, the professional regulations in the host MS being applicable, including the professional title in that country.

In Austria, the CA for the recognition process is Kammer der Wirtschaftstreuhänder (KWT)/ Chamber of Public Accountants. The applicants in other EU MSs, EEA and Switzerland must successfully pass an aptitude test if they want to practice the profession in the home country. The fee for the aptitude test (according to the poll made by CFE in 2012) is 410 Euro. In order to practice the profession of tax adviser, the people taking the aptitude test must obtain a professional licence and become members of KWT. Also, they must have the professional insurance as well; if they have insurance in the home country, it may be recognized if it complies with the requirements for

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tax advisers in Austria. By the end of 2013, the Romanian

and

Bulgarian nationals must also have a work licence in Austria, while the nationals of the other EU MSs, EEA and Switzerland do not have this obligation.

In case of the temporary provisions of tax consultancy in Austria, the tax advisers in other EU MSs, EEA and Switzerland do not have the obligation to notify the Austrian authorities. They may provide the services they have the right to perform in the home MS and have the obligation to use the professional title in the official language (or one of the official languages, as the case may be), of the home country and also have professional insurance satisfying the requirements for the tax consultants established in Austria. In case of the title acquired in a country where the official language is German, the holders title have the obligation to add the indication of the country.

In the Czech Republic, Komora Danovych Poradcu - KDP/ Chamber of Tax Advisers of the Czech Republic is the CA for the recognition of the qualification. It may decide to submit the applicant in another MS to an aptitude test, the fee being 2.000 crowns (approx. 80 Euro). In order to practice, the applicant must register with KDP and have professional insurance. If the insurance contracted in the home MS covers the ctivity in the Czech Republic, it will be recognized.

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In case of the temporary provision in the Czech Republic, the tax advisers are considered “Invited tax advisers”, they must use the professional title in the official language of the home MS and have the obligation to notify the KDP (even if on-line) before starting the activity but there is no notification period and the affiant need not wait for an answer from KDP. And in the case of temporary/cross-border provision it is compulsory to have a professional insurance covering the services in the Czech Republic.

In Germany, the law specific to tax advisers provides an aptitude test and the registration with one of the regional chambers of tax advisers (Steurberater Kammer) in case of the professionals in the EU MS and EEA wanting to provide permanent services, the tax being the same for the German exam (approx. 150 Euro). The tax advisers in Switzerland must take the admission exam with Steuerberater Kammer they want to register (as nationals of other countries). The applicants having acquired the qualification in a MS where the profession is regulated must prove a professional training qualification at the post-secondary level with duration of at least one year in order to be admitted for the aptitude test.

To those in the MS where the profession is not regulated, the CA may request the proof of a practical experience of 3 years. Also it is compulsory to have professional insurance but that made in a different MS may be accepted if it complies with the German requirements.

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The tax advisers is other MSs of EU, EEA and Switzerland have the right to provide temporary services in Germany, with the obligation to use the professional title in the official language of the home MS (the title in German not creating confusion for the MS of achievement) and to notify in writing the regional chamber of tax advisers which is responsible for the applicant’s home MS, at the latest at the beginning of the activity in Germany (without the need for an answer). The responsible chamber is Nordbaden Steuerberater Kammer. The notification is valid for one year and it must be renewed in vase the tax adviser wants to continue their activity in Germany on temporary or occasional bases. The notification must include the proof of the legal residence and that of the professional insurance (covering the services in Germany, according to the German requirements). There is no fee for these notifications.

In Romania, the Romanian Chamber of Tax Consultants (CCF) is the CA for the recognition of the qualification of those wanting to practice tax consultancy as permanent provision. The qualifications obtained in other MSs of the EU, EEA and Switzerland are recognized based on an interview assessment, for which a fee is levied and pursuant to the success of the interview, the applicants have the obligation of registering with CCF.

On temporary basis, the tax advisers have the right to provide any tax consultancy activities except for the submission of tax statements for

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their customers, without the obligation of any notification or accession to CCF. They must use the professional title in the official language of the home country and have professional insurance to cover the activity in Romania as well.

A possibility, simpler than the legal way, to make claims against a decision on the recognition of the qualification, considered not compliant with the Directive 2005/36/EC on the recognition of professional qualifications, is to address the SOLVIT system.

SOLVIT is an online network, operating since July 2002, where the EU MSs cooperate to settle, in a pre-legal phase the problems created by the incorrect application of or the failure to apply by the public authorities, the community law regarding the Internal Market. There is SOLVIT centre in each EU MS, as well as in Norway, Iceland and Liechtenstein.

The centres are part of the central administration and must provide solutions to the problems raised by citizens or the companies within 10 weeks, and the use of the network is free.

The SOLVIT centre in Romania is with the Ministry of European Affairs (it may be contacted at e-mail solvit@dae.gov.ro).

The conditions for the operation of the SOLVIT mechanism are: 

to deal with the non-application or the improper application of the European law by the administration of a member state,

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

to deal with cross-border case,



there must not be any action for settlement.

The cross-border character does not suppose that the petitioner must be in a different MS that the one of the issue. It is enough there to be a strange element to make applicable the provisions of the community law (for example, a Romanian citizen wants to practice in Germany and they have difficulties of employment). The operation of the SOLVIT system is presented in the chart below.

Source:

http://www.romania-actualitati.ro/conceptul_de_cetatenie_europeana-

50325 (on July 17, 2013)

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For example, if a Romanian citizen has a complaint against the internal market

regulations,

they

will

approach

SOLVIT

ROMANIA

(organization dealing with the case depending on the nationality of the petitioner). If a Romanian citizen obtained the qualification in Austria, they want to be employed in Germany and there is a complaint in this sense, they will approach the centre in Austria. The request will be analyzed and if considered that this case is a breach of the community law, they will contact the centre LEAD SOLVIT (the responsible SOLVIT centre). If they agree to the proposal, they will move forward, to the defendant authority. The client is assisted in a language they understand but it is more important there to be a responsible SOLVIT centre to be aware of the procedures to be followed and the authorities to be contacted to solve the problem. In order to obtain a good result, SOLVIT is based on the relation with the defendant authority. And this because it is an informal network and it does not have the authority of a judge.

The reasons for which not all claims may be settled: 

certain issued depending on the legislation of a member state; if there can be no rapid solution, the case is considered non-settled;



the defendant authority is not willing to collaborate, when the petitioner is advised to address the courts able to make the CA modify the conduct pertaining to the aspect in question.

For the problems related to national legislation, the SOLVIT centres work with one another in order to modify it.

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4. EXERCISING PROFESSION OF TAX CONSULTANT IN THE EU In some countries, the tax advisers are par excellence, considered freelancers (especially in the countries where the profession is regulated or where the tax consultancy activities are reserved to regulated liberal professions, just as accountants and/or lawyers) in other countries they are mainly employees in tax consultancy, legal, accounting or financial audit services companies or even employees as tax advisers in companies with other fields of activity.

According to the estimates made by CFE in the poll among its members – December 2012, poll which was the basis of the second edition of the handbook published in March 20135, the tax advisers perform services as liberal profession in a percentage estimated to 69% in Poland, 65% in the Czech Republic, 13% in Ireland and Romania, 1% in Finland; as employees of specialized companies in an estimated percentage of 84% in The Netherlands, 59% in Finland, 29% in Germany, 25% in the Czech Republic and 17% in Poland; as employees of companies in other fields, in an estimated percentage of 11% in Poland, 10% in Finland, 5% in the Czech Republic, 4% in Germany and the Netherlands.

5

CFE, IBFD- The European Professional Affairs Handbook fot Tax Advisers 2 nd Edition 2013, MArch 2013, p. 22-23

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Of the 25 European countries, the member organizations of CFE come from, in 18 tax advisers have the right to work as employees in any field: Austria, Belgium, Croatia, Switzerland, Finland, Ireland, Italy, Germany, Latvia, Malta, Great Britain, the Netherlands, Portugal, Romania, Russia, Slovakia, Spain and Ukraine.

Of these, in Germany it is necessary to have the approval of the Chamber of Tax Advisers and it is given only if the obligations in the tax adviser’s employment agreement do not prevent them from freely exercising the tax consultancy services before their clients on conditions of professional confidentiality in their relationship.

In the Czech Republic, a tax adviser may be an employee of any company but the work they perform in such company is not considered tax consultancy. In exchange in Greece, the tax advisers may perform tax consultancy services only as a liberal profession. In other countries where the tax consultancy activity is reserved to other liberal professions, those people do not have the right to be employed (in France the lawyers, the Luxembourg the accountants). In Poland, the tax advisers must suspend their right to practice tax consultancy services in the periods when they are employees in a company.

Also, in 15 countries the member organizations of CFE come from, the tax advisers do not have the rights to be public officials or, generally employees in state institutions, as it may create a conflict of interest:

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Austria, the Czech Republic, France, Ireland, Italy, Germany, Greece, Latvia, Luxembourg, Malta, the Netherlands, Poland, Romania, Slovakia, Spain. 6 state have no restrictions in this matter: Switzerland, Finland, Great Britain, Portugal, Russia, Ukraine. In Belgium, the restriction is limited to the tax administration and in Ireland it is mentioned the fact that a public officer, even if they have a tax advisor qualification, they do not have the right to give assistance to the public.

The situation of the tax consultancy market in EU MSs analyzed in this guideline (according to the CFE data) is the following: 

Austria – of the 4.807 tax advisers, 32% work as employees in specialty companies or in companies of other fields, and the rest of 68% are freelancers, partners in specialty companies or pensioners;



Czech Republic – 4.427 natural entities and 733 legal entities are registered with the Chamber of Tax Advisers in the Czech Republic; it is estimated that approx. 70% of the tax advisers are freelancers (65% having one-employee companies – the equivalent of a freelancer in Romania and 5% as partners or managers in professional services companies), 25% are employees in tax consultancy, legal, accounting or audit services companies and 5% are employed as counselors in companies of other fields (the latter not being considered tax consultants, not being members of KDP and not having any professional title);

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Germany – 80.764 natural entities and 8.655 legal entities are registered with the regional chambers of tax advisers (of the natural entities, 2.110 have the title of Steuerbevollmachtigte, a profession almost identical to the Steuerberater, but for which the qualification can no longer be obtained); 2/3 of the tax advisers are freelancers, 29,1% are employees with specialty companies and 4,3% are employees in companies in other fields but do not have the right to be employed by the state or public officers;



Romania – 5.764 natural entities (of which 4.404 active and 1.360 inactive) and 454 de legal entities are registered with the CCF6; approx. 13% are freelancers, 13% partners or managers in professional services companies, and the rest of 74% are employees in professional companies or companies in other fields; the tax advisers have the right to be public officers or state employees but during that period they must suspend the tax consultancy activity (based on the title of tax consultant).

,

6

Numbers provided by CCF on July 18, 2013 which are not very different from those provided by CFE in 2012

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5. CONCLUSIONS As far as the regulation of tax consultancy services, there are varied situations in EU MSs, considering there is no European legislation to harmonize this activity field.

According to the National Classification of Economic Activities (NACE), the tax consultancy activities are part of the same group of economic activities as accounting and financial audit, which is why the tax advisers is a distinctly regulated profession in a reduced number of MSs of and EEA, whereas in many MS the tax consultancy activity, as as well as that of representing clients before the tax authorities are reserved activities, exclusively or non-exclusively/partly, to accounting and/or legal professions.

Altogether, we can speak of a high level of standardization of the qualification requirements, of the deontology rules and the professional ethical principles voluntarily passed at the European level by 33 national organizations (either the CA for the tax advisor profession in the countries where the profession is regulated, of the CA for other regulated professions with reserved tax consultancy activities, or voluntary adhesion associations, or institutes for professional training in taxation) in 25 European countries, representing approx. 180 thousand professionals in taxation, organizations which are members of the

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Confédération Fiscale Européenne (CFE). In the CFE they elaborated ad accepted the CFE Guidelines on professional standards, listing the basic principles of the tax consultancy activity: independence, personal responsibility and observance of the obligations towards the client, awareness, care and observance of confidentiality.

From the point of view of the professional qualification necessary for the practice of the tax advisor profession, CFE presents in its latest study the following synthetic situation7: 

in 20 of the 23 countries included in the poll there are qualification requirements (even if the profession is regulated only in 11 countries, because in the other countries the professional associations have passed such requirements), except for Finland, Italy and Luxembourg;



all the 22 qualifications (for Italy and Luxembourg they analyzed the requirements for accountants since most tax advisers have the qualification in accounting) need a university qualification or an equivalent education of 3-4 years, in economics or law;



practical training constitutes a requirement in 19 countries, the duration being between 1.5 years and 5 years, (the most frequent being 3 years) and usually finished in a professional exam;

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In 17 countries, after obtaining the title/right to practice or the status of member of a professional association, there is the obligation

of

participating

is

continuing

professional

training/professional development programs; 

In 21 countries (except for Russia), the qualification, once obtained is valid for life, on condition of the observance of the professional obligations required by the CA or the profesional association.

From the point of view of the Directive 2005/36/EC on the recognition of qualifications, the profession of tax adviser is subject to the general system for the recognition of professional qualifications, at the qualification level attesting the graduation of training courses at the postsecondary or university level with a duration of 3 or 4 years or at least 4 years.

In the 4 EU MSs analyzed, where the process of recognition of the qualification for the exercise of the profession with a permanent character is similar and in compliance with the provisions of the Directive 2005/36/EC. In exchange, in case of the obligations for temporary provision, of the 4 analyzed MSs, Romania is the only country needing no notification.

7

CFE, IBFD- The European Professional Affairs Handbook fot Tax Advisers 2nd Edition 2013, March 2013, p.15

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Bibliography 

CFE Professional Affairs Committee, editor Rudolf Reibel European Professional Affairs Handbook for Tax Advisers, 2nd edition,

March

2013

–

chapters

1

and

2

at

1

http://www.ibfd.org/sites/ibfd.org/files/content/pdf/European%20Pr ofessional%20Affairs%20Handbook%20for%20Tax%20Advisers_ Sample1.pdf;

country

sheet

for

Austria

at

http://www.ibfd.org/sites/ibfd.org/files/content/pdf/European%20Pr ofessional%20Affairs%20Handbook%20for%20Tax%20Advisers_ Country_sample.pdf 

DG Internal Market and Services, CSES - Study to provide an Inventory of Reserves of Activities linked to professional qualifications requirements in 13 EU Member States & assessing their

economic

impact

–Final

Report,

January

2012,

la

http://ec.europa.eu/internal_market/qualifications/docs/news/20120 214-report_en.pdf 

European Commission, Internal Market and Services DG (2010) – Group of Coordinators for the Recognition of Professional Qualifications – Frequently Asked Questions (Update 22 October 2010

–

MARKT

D/3418/6/2006-EN)

la

http://ec.europa.eu/internal_market/qualifications/docs/future/faq_e n.pdf

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European Commission – User Guide, Directive 2005/36/EC, la http://ec.europa.eu/internal_market/qualifications/docs/guide/users_ guide_en.pdf



European Commission – Code of Conduct approved by the Group of Coordinators for the Directive 2005/36/EC on the Recognition of Professional Qualifications – National Administrative Practices Falling

under

Directive

2005/36/EC

–

la

http://ec.europa.eu/internal_market/qualifications/docs/future/cocon _en.pdf 

European Commission – Commission Staff Working Document on the

Transposition and Implementation of the Professional

Qualifications Directive (Directive 2005/36/EC), Brussels, 22/10/2010, SEC(2010) 1292, la http://ec.europa.eu/internal_market/qualifications/docs/evaluation/st aff-working-doc_en.pdf 

FEE (Fédération des Experts-comptables Européens/ Federation of European Accountants) -

Key Features on Structure and

Organisation of the Accountancy Profession across 30 European countries, March 2012

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Bundessteuerberaterkamer (Camera Federală a Consultanţilor Fiscali din Germany) – presentations in English and French at http://www.cfeeutax.org/sites/default/files/06022012%20Texte%20BStBK%20EN _FR.pdf



Radek Neuzil, CE, Chamber of Tax Advisers of the Czech Republic - Fifteen Years of Tax Consultancy in the Czech Republic, April 2008 – la http://www.cfe-eutax.org/sites/default/files/Fifteen-Yearsof-Tax-Consultancy-in-the-Czech-Republic.pdf



ACT of the Czech National Council of 20 October 1992 on Tax Consultancy and on the Chamber of Tax Advisers of the Czech Republic as amended by the Act no. 170/2004 Coll., Act no.

284/2004 Coll., Act no. 70/2006 Coll., Act no. 312/2006 Coll., Act no. 124/2008 Coll., Act no 189/2008 Coll., Act no. 254/2008 Coll., Act no. 223/2009 Coll., Act no. 227/2009 Coll., Act no. 281/2009 Coll., Act no. 52/2012 Coll. and Act no. 168/2012 Coll.

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Abbreviations AC – Competent Authority (for one/several regulated professions) ANC – Autoritatea Naţională pentru Calificări (National Qualifications Authority) (in Romania) AEDAF - Asociacion Espanola de Asesores Fiscales (Spanish Association of Tax Advisers) BStBK - Bundessteuerberaterkammer (German Chamber of Tax Consultants) CAEN - Clasificarea Activităţilor din Economia Naţională (National Classification of Economic Activities CCF - Camera Consultanţilor Fiscali din România (Romanian Chamber of Tax Consultants) CE – Comisia Europeană (European Commission) CFE - Confédération Fiscale Européenne CIOT - Chartered Institute of Taxation DStV - German Association of Tax Advisers EFP - professional education and training FPC – continuing professional training IBFD - The International Bureau of Fiscal Documentation (The Netherlands) ICAEW - Institute of Chartered Accountants in England and Wales IMI – Internal Market Information system (information system of the Single Market in the EU)

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IPS - Institutul pentru Politici Sociale (in Romania) (Social Policies Institute) KDP - Komora Danovych Poradcu CR (Chamber of Tax Advisers of

the Czech Republic) KWT - Kammer der Wirtschaftstreuhänder (Chamber of Public Accountants in Austria) MEN – Ministerul Educaţiei Naţionale (in Romania) (Ministry of National Education) MO – Monitorul Oficial (in Romania) (Official Journal) NOB - Nederlandse Orde van Belastingadviseur (Dutch Association of Tax Advisers) RB – Register Belastingadviseur (Register of Tax Advisers in The Netherlands) REAF – Registro de Economistas de Asesores Fiscales (Register of Tax Advisers in Spain) SEE – Spaţiul Economic European (European Economic Area, all the MS of EU + Iceland, Liechtenstein, Norway) SM – Member State (of the European Union) UE – European Union WT-Arl - Directive on the practice of accounting professions public in Austria WTBG - Wirtschaftstreuhandberufsgesetz (Public Accountants’ Statute of Professional Practice in Austria)

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Useful Links 

EC

database

of

regulated

professions

in

the

MS

-

http://ec.europa.eu/internal_market/qualifications/regprof/index. cfm?newlang=en 

CCF

-

Romanian

Chamber

of

Tax

Consultants

–

http://www.ccfiscali.ro 

SOLVIT centers in the MS - http://ec.europa.eu/solvit



CFE - Confédération Fiscale Européenne – http://www.cfeeutax.org



National Contact Points for the recognition of qualifications in SM

-

http://ec.europa.eu/internal_market/qualifications/contact/nation al_contact_points_en.htm

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