Tax consultant

EUROPEAN

UNION

ROMANIAN GOVERNMENT MINISTRY OF LABOUR,

FAMILY, SOCIAL PROTECTION AND ELDERLY

AMPOSDRU

European Social Fund

POS DRU 2007-2013

Structural Instruments 2007 - 2013

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

UNIUNEA

EUROPEANĂ

GUVERNUL ROMÂNIEI MINISTERUL MUNCII, FAMILIEI,

PROTECŢIEI SOCIALE ŞI PERSOANELOR VĂRSTNICE

AMPOSDRU

Fondul Social European POS DRU 2007-2013

Instrumente Structurale 2007 - 2013

2

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

UNIUNEA

EUROPEANĂ



AMPOSDRU



3

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

UNIUNEA

EUROPEANĂ



AMPOSDRU



4

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

UNIUNEA

EUROPEANĂ



AMPOSDRU



5

(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

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


UNIUNEA

EUROPEANĂ



AMPOSDRU



6

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).

UNIUNEA

EUROPEANĂ



AMPOSDRU



7

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

UNIUNEA

EUROPEANĂ



AMPOSDRU



8

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).

UNIUNEA

EUROPEANĂ



AMPOSDRU



9

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 post-

secondary 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 post-

secondary 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.

UNIUNEA

EUROPEANĂ



AMPOSDRU



10

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

http://ec.europa.eu/internal_market/qualifications/contact/national_contact_points_en.htm


UNIUNEA

EUROPEANĂ



AMPOSDRU



11

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

UNIUNEA

EUROPEANĂ



AMPOSDRU



12

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

Name of the

profession in

MS/English

CA name Qualification level

ROMANIA

Consultant

fiscal/Tax consultant

Camera Consultanţilor Fiscali din România (Romanian Chamber of Tax

Consultants)

www.cameraconsultantilorfiscali.ro

PSM-Post-secondary diploma (at least 4

years), Art.11 e

AUSTRIA Steuerberater /tax

adviser

Kammer der Wirtschaftstreuhänder (KWT)/ Chamber of Public Accountants

www.kwt.or.at

PS3 - Post-secondary education diploma (3-

4years) , Art. 11 d

BELGIUM

Conseil fiscal/

belastingconsulent/ Tax adviser

Institut des experts-comptables et des conseils fiscaux/ Institute of Chartered

Accountants and Tax Consultants

www.iec-iab.be


4years) , Art. 11 d

CZECH

REPUBLIC

Danovy poradce/

Tax adviser

Czech Chamber of Tax Advisers/ Chamber of Tax Advisers of the Czech

Republic www.kdpcr.cz

PS3 - Post-secondary

education diploma (3-

4years) , Art. 11 d

GERMANY Steuerberater

/tax adviser

Bundessteuerberaterkammer (BStBK) /

German Chamber of Tax Consultants



2

nd Edition 2013, March 2013, p.1

http://www.cameraconsultantilorfiscali.ro/

http://www.kwt.or.at/

http://www.iec-iab.be/

http://www.kdpcr.cz/

UNIUNEA

EUROPEANĂ



AMPOSDRU



13

MS

Name of the

profession in

MS/English

CA name Qualification level

www.bstbk.de

4years) , Art. 11 d

GREECE

Ihdikos forotechnikou

grafiou/

Tax consulting office specialist

The Hellenic Federation of Self-

employed Tax Consultants (P.O.F.E.E.)/ www.pofee.gr

DSE-Post-secondary education diploma,

incl.Appendix II

(ex.92/51, Appendix C,D), Art.11 c

HUNGARY Adótanácsadó /Tax adviser

PS4 – Post-secondary

diploma (exactly 4

years), Art.11 e

IRELAND

Tax consultant Institute of Taxation in Ireland

www.taxireland.ie



4years) , Art. 11 d

GREAT

BRITAIN

Chartered Tax Adviser

The Chartered Institute of Taxation/ Institutul Chartered al Fiscalităţii

www.tax.org.uk


4years) , Art. 11 d

POLAND

Doradca podatkowy/Tax

adviser

Krajowa Rada Doradców Podatkowych/ National Chamber of Tax Advisers

www.krdp.pl


4years) , Art. 11 d

SLOVAKIA

Daňový

poradca/Tax adviser

Slovenská komora daňových poradcov /

Slovak Chamber of Tax Advisors www.skdp.sk


education diploma (3-4years) , Art. 11 d

Asistent daňového

poradcu/assistant

tax adviser PS3 - Post-secondary

education diploma (3-4years) , Art. 11 d

SWITZERLA

ND

Conseiller fiscal/

Steuerberater/

Tax adviser

Chambre Fiduciaire/ Treuhand-Kammer/ Swiss Fiduciary Chamber

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

http://www.bstbk.de/

http://www.pofee.gr/

http://www.taxireland.ie/

http://www.tax.org.uk/

http://www.krdp.pl/

http://www.skdp.sk/

http://ec.europa.eu/internal_market/qualifications/regprof/index.cfm?action=profession&id_profession=2100

http://ec.europa.eu/internal_market/qualifications/regprof/index.cfm?action=profession&id_profession=2100

https://www.cfe-eutax.org/members

UNIUNEA

EUROPEANĂ



AMPOSDRU



14

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

2DG 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

UNIUNEA

EUROPEANĂ



AMPOSDRU



15

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.

UNIUNEA

EUROPEANĂ



AMPOSDRU



16

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) –

UNIUNEA

EUROPEANĂ



AMPOSDRU



17

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

UNIUNEA

EUROPEANĂ



AMPOSDRU



18

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

2

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

UNIUNEA

EUROPEANĂ



AMPOSDRU



19

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 ROMANIA AUSTRIA CZECH

REPUBLIC GERMANY

Protected

title Consultant fiscal Steuerberater Danovy poradce Steuerberater

Specific

legislation of

MS

Ordinance no.

71/2001 on the Organization and

Provision of Financial

Consultancy

Wirtschaftstreuhandberufsg

esetz – WTBG (Public

Accountants’ Statute of

Professional Practice)

Rechtlinie des Vorstandes der Kammer der

Wirtschaftstreuhänder uber die Ausubung der

Wirtschaftstreuhandberufe,

Wirtschaftstreuhandberufs – Ausubungsrichtlinie – WT-

Arl (Directive on the practice of accounting

professions public in

Austria)

Zakon c. 523/1992 o danovem poradenstvi

a Komore danovych

poradcu CR/ Act No. 523/1992 Coll. on

tax consultancy

services and Chamber of Tax

Advisers of the

Czech Republic Stanovy KDP CR/

Statutes of the

Chamber of Tax Advisers of the

Czech Republic

Disciplinarni rad KDP CR/

Disciplinary Code

Eticky kodex KDP CR/ Code of Ethics

Steuerberatungsge

setz/ Act on Tax Steurberater –

Vergutungsverord

nung/ Regulation on Tax Advisers’

Remuneration

Berufsordnung/ Professional

Statutes of Tax

Advisers (

UNIUNEA

EUROPEANĂ



AMPOSDRU



20


REPUBLIC GERMANY

Reserved

activities

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)

Consultancy on

national taxation and taxation in other

countries

Drawing up tax

statements

Representing clients

before tax authorities and courts

(administrative

courts) Representing clients

in tax matters before

criminal courts

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 the

clients at the

Supreme Court in tax matters

Included

authorizatio

ns

Law no. 149/2013, published in the

Official Journal no.

257 of May 9, 2013, completes the rules

regulating the expert

accounting activities, appraisal of goods,

financial audit, tax

consultancy and insolvency

practitioner activities.

The law provides: Tax advisers may

perform the

accounting expertise activities and

financial audit only

after gaining, according to the law,

the quality of expert

accountant or financial auditor, as

the case may be, and

the registration as members in the

organization

coordinating the

Accounting services

Services in the field of pensions

Services of social insurance

Representing the clients before the social insurance

administration

Consultancy in management on economic issues

Consultancy on labour law

only in the context of employees’ accouting for

clients

Insolvency and bankruptcy consultancy

Arbitration

Voluntary audit but not statutory audit

Accounting services Services in the field

of pensions

Services of social insurance

Representing the

clients before the social insurance

administration

Reserved activities common with the

profession of lawyer:

legal assistance and economic

consultancy in

taxation and other financial obligations

as well as issues

directly related to taxes, Insolvency and

bankruptcy

consultancy

Accounting services

Services in the

field of pensions Services of social

insurance

Representing the clients before the

social insurance

administration Consultancy in

management on

economic issues and human

resources

Legal consultancy not related to

taxation as activity

auxiliary to tax consultancy

Drafting and

negotiation of contracts for the

clients only as

activity auxiliary to tax consultancy

Arbitration

(allowed to

UNIUNEA

EUROPEANĂ



AMPOSDRU



21


REPUBLIC GERMANY

liberal professions anyone)

CA

Romanian Chamber of Tax Consultants

(CCF)

Kammer der

Wirtschaftstreuhänder

(KWT)/ Chamber of Public 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 YES

Obligation

of

registration

YES with the

Chamber of Tax 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 Komora

Danovych Poradcu

CR (KDP)/ Chamber of Tax Advisers of

the Czech Republic

YES, with

Steurberater

Kammer/ German Chamber of Tax

Consultants (with

a regional Chamber of tax

consultants)

Cost of

registration

Since 2013, annual

fee:

Lei 1410 (approx.

Euro 320) – active

members Lei 1170 (approx.

Euro 265) –inactive

members

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. 160 Euro)

Approx.150 Euro

Professional

insurance

YES, no minimum

limit of insurance

YES, minimum limit 72.673

Euro

YES, no minimum

limit of insurance

YES, minimum

limit 250.000 Euro

UNIUNEA

EUROPEANĂ



AMPOSDRU



22


REPUBLIC GERMANY

Professional

address /

registered

office

Yes, Romania Yes, EU or EEA 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 2nd

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).

UNIUNEA

EUROPEANĂ



AMPOSDRU



23

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.

UNIUNEA

EUROPEANĂ



AMPOSDRU



24

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

Germany Romania

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

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)

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

UNIUNEA

EUROPEANĂ



AMPOSDRU



25

Involvem

ent of CA

in initial

training

YES, through

Akademie der

Wirtschaftstreuhänder with majors such as:

“Zertifizierter

Finanzstrafrechtsexperte” (certified expert

in criminal tax law),

professional MBA “Tax accounting

management”

The regional

chambers offer training in tax laws,

custom duties and

consumer taxes (Fachberater)

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

Exam Yes Yes Yes, except for the former tax judges,

former high public

officers, taxation professors

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

Admission

and

registration

in the

Yes

Yes Yes Yes

UNIUNEA

EUROPEANĂ



AMPOSDRU



26

register

Continuing

training/cont

inuing

development

YES, through

Akademie der

Wirtschaftstreuhänder

and FPC with other providers meeting the

standards

120 hours in 3 years

at least 30 hours/year

It is NOT

compulsory, but

the Chamber of Tax Advisers of

the Czech Republic

offers FPC, and members must

follow the program

The tax advisers may follow FPC

programs offered

by providers meeting the

standards

YES. Compulsory by

the tax advisers

decide on the number of hoirs and the FPC

provider of courses

The regional chambers, the

professional

associations and other FPC providers offer

courses for tax

advisers DStV (German

Association of Tax

Advisers) offers specialties in 8 fields

(e.g. management of

restructuring and insolvency)

YES, compulsory

At least 30

hours/year for tax

advisers, at least 15

hours/year for the inactive ones

CCF publishes an

annual FPC

program with the

relevant subjects

FPC is usually

offered by CCF, but they accept

some programs

offered by companies, tax

authorities for

public officers or 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

UNIUNEA

EUROPEANĂ



AMPOSDRU



27

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.

UNIUNEA

EUROPEANĂ



AMPOSDRU



28

Also, CIOT requires its 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

UNIUNEA

EUROPEANĂ



AMPOSDRU



29

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

UNIUNEA

EUROPEANĂ



AMPOSDRU



30

“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.

UNIUNEA

EUROPEANĂ



AMPOSDRU



31

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

UNIUNEA

EUROPEANĂ



AMPOSDRU



32

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)

http://ec.europa.eu/internal_market/qualifications/regprof/index.cfm?action=profession&id_profession=2100&tab=stat1

http://ec.europa.eu/internal_market/qualifications/regprof/index.cfm?action=profession&id_profession=2100&tab=stat1

UNIUNEA

EUROPEANĂ



AMPOSDRU



33

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:

regulated professions

Home country of the

qualification

No. of

positive

decisions

No. of

negative

decisions

No. of

neutral

decisions

Total

decisions

Belgium:

Conseil fiscal /

belastingconsulent;

Comptable-fiscaliste agréé/

Erkend boekhouder-fiscalist

(62 applications in 8 EU MSs)

Bulgaria 1 0 1 2

France 36 2 3 41

Germany 2 0 0 2

Italy 1 1 1 3

Luxembourg 1 0 1 2

Great Britain 0 0 1 1

The Netherlands 2 2 3 7

Romania 2 1 1 4

Czech Republic:

Daňový poradce


Italy 1 0 0 1


Slovakia 2 1 0 3

Germany :

Steuerberater

(38 applications in 98 EU MSs

and Switzerland)

Austria 0 5 1 6

Belgium 0 2 0 2

Denmark 1 0 0 1

France 0 7 1 8

Switzerland 1 0 0 1

Greece 1 1 1 3

Italy 0 4 0 4

UNIUNEA

EUROPEANĂ



AMPOSDRU



34



Poland 0 1 0 1

Ireland: Tax advisor


Germany 0 0 1 1


Great Britain:

Chartered tax adviser


France 1 0 1 2

Germany 3 0 1 4

Greece 0 0 1 1

Ireland 6 0 4 10

Poland 1 0 0 1

Spain 1 0 1 2

Poland:

Doradca podatkowy


Czech Republic 0 0 1 1

Germany 1 0 0 1

Italy 1 1 1 3


Romania:

Consultant fiscal



Cyprus 2 0 0 2


Spain 1 0 0 1

Slovakia:

Daňový poradca


Austria 4 0 0 4


Germany 1 0 0 1

TOTAL 19 countries 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


fession&id_profession=2100&tab=countries&quid=2&mode=asc&maxRows=*

#top

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



UNIUNEA

EUROPEANĂ



AMPOSDRU



35

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

UNIUNEA

EUROPEANĂ



AMPOSDRU



36

Chart 3.3 – Structure per home countries of applications for the

recognition of qualifications of tax adviser and agreed tax accountant

UNIUNEA

EUROPEANĂ



AMPOSDRU



37

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

UNIUNEA

EUROPEANĂ



AMPOSDRU



38

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

(5 statements in 3 MS)

Italy 2

The Netherlands 1

Slovakia 2

2. Germany

(95 statements in 10 countries –

Austria 64

Belgium 2

UNIUNEA

EUROPEANĂ



AMPOSDRU



39

8 EU MS, Norway, Switzerland) Switzerland 5

Ireland 2

Great Britain 2

Norway 1

The Netherlands 9

Poland 7

Spain 2

Hungary 1

Total 2 host countries 12 home

countries

100 statements

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


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:




UNIUNEA

EUROPEANĂ



AMPOSDRU



40

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

UNIUNEA

EUROPEANĂ



AMPOSDRU



41

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.

UNIUNEA

EUROPEANĂ



AMPOSDRU



42

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.

UNIUNEA

EUROPEANĂ



AMPOSDRU



43

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

UNIUNEA

EUROPEANĂ



AMPOSDRU



44

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

UNIUNEA

EUROPEANĂ



AMPOSDRU



45

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.

UNIUNEA

EUROPEANĂ



AMPOSDRU



46

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.

UNIUNEA

EUROPEANĂ



AMPOSDRU



47

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

UNIUNEA

EUROPEANĂ



AMPOSDRU



48

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 [email protected]).

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,

mailto:solvit@

mailto:solvit@

mailto:[email protected]

UNIUNEA

EUROPEANĂ



AMPOSDRU



49

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)

http://www.romania-actualitati.ro/conceptul_de_cetatenie_europeana-50325

http://www.romania-actualitati.ro/conceptul_de_cetatenie_europeana-50325

UNIUNEA

EUROPEANĂ



AMPOSDRU



50

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.

UNIUNEA

EUROPEANĂ



AMPOSDRU



51

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 2nd

Edition 2013, MArch 2013, p. 22-23

UNIUNEA

EUROPEANĂ



AMPOSDRU



52

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:

UNIUNEA

EUROPEANĂ



AMPOSDRU



53

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);

UNIUNEA

EUROPEANĂ



AMPOSDRU



54

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

UNIUNEA

EUROPEANĂ



AMPOSDRU



55

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

UNIUNEA

EUROPEANĂ



AMPOSDRU



56

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;

UNIUNEA

EUROPEANĂ



AMPOSDRU



57

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 post-

secondary 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

UNIUNEA

EUROPEANĂ



AMPOSDRU



58

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

http://www.ibfd.org/sites/ibfd.org/files/content/pdf/European%20Professional%20Affairs%20Handbook%20for%20Tax%20Advisers_Sample1.pdf



http://www.ibfd.org/sites/ibfd.org/files/content/pdf/European%20Professional%20Affairs%20Handbook%20for%20Tax%20Advisers_Country_sample.pdf



http://ec.europa.eu/internal_market/qualifications/docs/news/20120214-report_en.pdf

http://ec.europa.eu/internal_market/qualifications/docs/news/20120214-report_en.pdf

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

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

UNIUNEA

EUROPEANĂ



AMPOSDRU



59

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

http://ec.europa.eu/internal_market/qualifications/docs/guide/users_guide_en.pdf

http://ec.europa.eu/internal_market/qualifications/docs/guide/users_guide_en.pdf

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

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

http://ec.europa.eu/internal_market/qualifications/docs/evaluation/staff-working-doc_en.pdf

http://ec.europa.eu/internal_market/qualifications/docs/evaluation/staff-working-doc_en.pdf

UNIUNEA

EUROPEANĂ



AMPOSDRU



60

Bundessteuerberaterkamer (Camera Federală a Consultanţilor

Fiscali din Germany) – presentations in English and French at

http://www.cfe-

eutax.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-Years-

of-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.

http://www.cfe-eutax.org/sites/default/files/06022012%20Texte%20BStBK%20EN_FR.pdf



http://www.cfe-eutax.org/sites/default/files/Fifteen-Years-of-Tax-Consultancy-in-the-Czech-Republic.pdf

http://www.cfe-eutax.org/sites/default/files/Fifteen-Years-of-Tax-Consultancy-in-the-Czech-Republic.pdf

UNIUNEA

EUROPEANĂ



AMPOSDRU



61

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)

UNIUNEA

EUROPEANĂ



AMPOSDRU



62

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)

UNIUNEA

EUROPEANĂ



AMPOSDRU



63

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.cfe-

eutax.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



http://www.ccfiscali.ro/

http://ec.europa.eu/solvit

http://www.cfe-eutax.org/

http://www.cfe-eutax.org/



Documents

Tax consultant