In its 2023 Work Programme, the European Commission announced a proposal for a second basket of new own resources, building inter alia on the proposal for a single set of tax rules for doing business in Europe (BEFIT). The aim of these measures will be to ensure more diversified and resilient types of revenue and avoid undue cuts to Union programmes or excessive increases in Member State contributions, in view of repaying the grant component of the NextGenerationEU recovery plan.
In view of the upcoming proposal that will be published in the third quarter of 2023, the European Commission requested the European Economic and Social Committee to provide an exploratory opinion on this subject in order to feed into the preparation of the Commission proposal.