The EC proposes establishing a Head Office Tax system for micro, small and medium sized enterprises (HOT), and amending Directive 2011/16/EU. The objective of the proposal is to give small and medium-sized enterprises (SMEs) operating cross-border through permanent establishments (PE) the option to interact with only one tax administration – that of the Head Office – instead of having to comply with multiple tax systems.
EESC opinion: Establishing a Head Office Tax system for SMEs (HOT)
The Commission is proposing new rules to create a legal form for European cross-border operations of non-profit associations, which will coexist with national non-profit associations. They will serve as a vehicle to facilitate the operations of associations with activities in more than one Member State. The new rules will eliminate legal and administrative obstacles, supporting the freedom of establishment, the free provision of services and goods, the freedom of capital and the mobility rights of non-profit associations. The proposal also encourages measures to ensure the interoperability of national registers with existing tools at EU level, such as the Single Digital Gateway, in order to allow automated access and exchange of data and/or use of agreed minimum standards to ensure comparability of data and the Internal Market Information System (IMI) to support administrative cooperation between competent authorities.
EESC exploratory opinion NAT/913 - Towards the Common Agricultural Policy (CAP) post-2027: for an agricultural sector that meets economic, social and environmental needs
EESC opinion: Promoting autonomous and sustainable food production: strategies for the Common Agricultural Policy post-2027
