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.
At the request of the Belgian Presidency of the Council of the EU, the EESC is drawing up this opinion to suggest recommendations on how to tackle inequalities, foster upwards social convergence and strengthen social security systems and ensure its long-term affordability, in an EU economic governance framework/European Semester defined around debt sustainability, productive investments and reforms. This opinion is also focusing on the implications of such a framework for the European Semester, and the further strengthening of the social pillar herein. Finally, the opinion also looks at ways of continuing to further develop fiscal instruments that have a stabilising role at the European level, based e.g. on the experience of SURE.
EESC opinion "Towards a European Rural Agenda" (NAT/914).
EESC exploratory opinion NAT/913 - Towards the Common Agricultural Policy (CAP) post-2027: for an agricultural sector that meets economic, social and environmental needs
Increasing tensions between geopolitical blocs, supply chain problems and the need to respond to the challenges of climate change, rising resource consumption and social imbalances are now key areas of activity in European industrial policy.