Административно сътрудничество

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Opinion
Приети on 22/02/2017
Референтен номер: 
ECO/420-EESC-2016-06092-00-00-ac-tra

The EESC welcomes the Commission proposal for a Council Directive to improve double taxation dispute resolution mechanisms in the EU. Double taxation is one of the biggest tax obstacles to the Single Market. There is an urgent need for mechanisms ensuring that cases of double taxation are resolved more quickly and more decisively when they arise between Member States. Therefore it is urgent to implement this proposal.

Становище на ЕИСК: Initiative on Improving double taxation dispute resolution mechanisms

Downloads: 

Faster EU solution for double taxation disputes (Europa Portalen - 28.2.2017)

Comment of the rapporteur Andersson

Double taxation dispute proposal is a top priotrity (Financial Times - 6.4.2017)

Opinion
Приети on 14/12/2016
Референтен номер: 
ECO/422-EESC-2016-05994-00-00-ac-tra

Становище на ЕИСК: Council Directive amending Directive 2016/1164/EU on rules against tax avoidance practices (ATAD) regarding hybrid mismatches

Opinion
Приети on 14/12/2016
Референтен номер: 
ECO/413-EESC-2016-04486-00-00-ac-tra

The EESC welcomes and supports the Commission's initiative to anticipate the review of the Regulations on European venture capital funds (EuVECA) and European social entrepreneurship funds (EuSEF). The EESC believes that such a regulation can promote the establishment of a capital markets union. The EESC suggests that in order to expand participation in such investment funds, the hitherto very restrictive access criteria, as well as other restrictive conditions, to be significantly relaxed; the Committee proposes to increase the involvement of non-institutional investors and considers it equally important to create an environment in which the financing objectives of social investment funds can develop.

Становище на ЕИСК: Regulation amending the European Venture Capital Fund (EuVECA) and European Social Entrepreneurship (EuSEF) Fund regulations

Opinion
Приети on 19/10/2016
Референтен номер: 
ECO/414-EESC-2016-04584-00-00-ac-tra

The EESC believes that the fight against terrorism and its financing and efforts to combat money laundering and other related forms of economic crime should be permanent EU policy priorities. These efforts should be linked more closely with the efforts needed to combat tax fraud and tax avoidance. Therefore, the EESC considers creating public national registers of the beneficial owners of bank accounts, businesses, trusts and transactions, and access to them by obliged entities, to be a priority. Furthermore, all obligations laid down in the Anti Money Laundering Directive should be extended to all territories or jurisdictions whose sovereignty resides with the Member States. And free trade and economic partnership agreements should include a chapter on measures to tackle money laundering and terrorist financing, tax fraud and tax avoidance.

Становище на ЕИСК: Access to anti-money-laundering information by tax authorities

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Presentation "Access to Anti-money laundering informations"

Opinion
Приети on 19/10/2016
Референтен номер: 
ECO/408-EESC-2016-04274-00-01-ac-tra

The EESC believes that the fight against terrorism and its financing and efforts to combat money laundering and other related forms of economic crime should be permanent EU policy priorities. These efforts should be linked more closely with the efforts needed to combat tax fraud and tax avoidance. Therefore, the EESC considers creating public national registers of the beneficial owners of bank accounts, businesses, trusts and transactions, and access to them by obliged entities, to be a priority. Furthermore, all obligations laid down in the Anti Money Laundering Directive should be extended to all territories or jurisdictions whose sovereignty resides with the Member States. And free trade and economic partnership agreements should include a chapter on measures to tackle money laundering and terrorist financing, tax fraud and tax avoidance.

Становище на ЕИСК: Revision of anti- money-laundering directive

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Presentation Commission "Proposal for a Directive amending Directive 2015/849"

Opinion
Приети on 21/09/2016
Референтен номер: 
ECO/407-EESC-2016-02391-00-00-ac-tra

Fighting against tax avoidance and aggressive tax planning, both at the EU and at a global level, is an important political priority for the European Union. The EESC welcomes and endorses the Commission proposal, which aims to make the taxation system more transparent as this measure will boost public confidence. The EESC suggests that the Commission should aim for a more ambitious package. It proposes the disclosure of a wider range of data, the gradual reduction of the turnover threshold of EUR 750 Million and that the disclosed data is made publicly available in one of the official languages of the EU in order to achieve the objective of giving the public genuine access to data for the whole single market.

Становище на ЕИСК: Proposal on public tax transparency (country-by-country reporting)

Opinion
Приети on 13/07/2016
Референтен номер: 
ECO/406-EESC-2016-02343-00-01-ac-tra

The EESC welcomes the "Action Plan on VAT", and calls for a  definitive VAT system that is clear, consistent, robust and comprehensive, as well as proportionate and future-proof. The Committee  welcomes the strong focus on closing the VAT gap and tackling the susceptibility of VAT to fraud. There should be results delivered without delay, including by improving cooperation between tax administrations. “Bona fide” enterprises should be protected and no new excessive measures should be imposed on them. The future system of reduced rates must combine flexibility and legal certainty, be transparent, and for the sake of simplicity the number of reduced rates and exemptions must be limited.

Становище на ЕИСК: Action Plan on VAT

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VAT Action Plan - Measures to modernise VAT in the EU - Bertrand LAPALUS - DG TAXUD

Opinion
Приети on 27/04/2016
Референтен номер: 
ECO/405-EESC-2016-01284-00-00-AC-TRA

The EESC has in numerous opinions urged for a fair, efficient and growth-friendly corporate tax system, based on the principle that companies should pay taxes in the country where profits are generated. Thus, the Committee welcomes the Commission’s initiatives intended to combat aggressive tax planning and broadly supports the proposed measures as regards the essential elements of the two legislative proposals, the Anti-Tax-Avoidance-Directive as well as the Directive on Administrative Cooperation. It advocates for a more precise scope and framework in certain specific areas (such as e.g. the switch-over clause). The Committee urges to finish drawing up the list of countries or regions which refuse to apply good governance standards and considers that the envisaged legislative measures should not apply to SMEs.

Становище на ЕИСК: The Anti Tax Avoidance Package

Opinion
Приети on 16/03/2016
Референтен номер: 
ECO/398-EESC-2016-00122-00-00-ac-tra

Становище на ЕИСК: Structural Reform Support Programme for the period 2017 to 2020 and amending Regulations (EU) No 1303/2013 and (EU) No 1305/2013

Opinion
Приети on 16/03/2016
Референтен номер: 
ECO/392-EESC-2015-05877-00-00-ac-tra

The euro area needs to step up its external representation. This will strengthen its relative weight in international financial institutions and give it a more prominent position in international financial markets. The EESC endorses the rationale behind the two Commission documents and agrees with the main elements of the three-phase scenario to gain a single euro area chair at the IMF by 2025. At the same time, however, the EESC proposes that the Commission also draft scenarios for making stronger and more effective the links with other relevant international bodies, taking particular account of their remits. The EESC also recommends clearly and explicitly defining the roles of euro area external representation and their dovetailing with those of the EU as a whole, with a view to preserving the integrity of the single market.

Становище на ЕИСК: Euro area external representation

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