The EESC fully supports the Commission proposal on the misuse of shell companies for tax purposes and its objectives. Ensuring an effective, fair taxation across the single market is crucial to favour a real recovery after the COVID-19 pandemic. The Committee supports the choice of a Directive aimed at ensuring a common legal framework among Member States. The nature of the subject matter to be regulated and the objectives pursued means that they cannot be handled through single initiatives by Member States in their respective legal systems.
Download — Stellungnahme des Ausschusses: Fight the use of shell entities
Through this Own-Initiative Opinion proposed by its Fundamental Rights and Rule of Law Group, the EESC expresses its deep concern regarding the way COVID-19 has impacted the life, safety, welfare and dignity of all of the people living in the EU and worldwide. The EESC recalls that the EU is based on common European values which are non-negotiable under any circumstances. Therefore, special measures to address the COVID-19 crisis should remain exceptional and time-limited and should not go against the rule of law or endanger democracy, the separation of powers and the fundamental rights of European inhabitants. The EESC insists on the importance of checks and balances like parliaments, independent judiciaries, and civil society in ensuring balances responses. It calls for an inclusive recovery process leaving no one behind and fostering participation, democracy and the implementation of the European Pillar of Social Rights.
Download — Stellungnahme des Ausschusses: The impact of COVID-19 on fundamental rights and the rule of law across the EU and the future of democracy (own-initiative opinion – FRRL)
The "Reinforcing democracy and integrity of elections" package was issued by the European Commission in November 2021. The EESC was asked to address two of the three legislative components of the package: the revision of the Regulation on the statute and funding of European political parties and European political foundations, and a proposal for a Regulation transparency and targeting of political advertising. In this Opinion, the EESC welcomes the aims and motivation of the package but also suggests specific recommendations to make the text of the Regulations more ambitious. One of the main objectives of the Opinion is to promote conscious political participation by citizens and a role for civil society in ensuring transparent, accessible and honest political activities.
Download — Stellungnahme des Ausschusses: Reinforcing democracy and integrity of elections package
In 2018, the EESC adopted an Opinion on "The Union's budget and the rule of law" (SOC/598) in which it supported the principle of corrective measures regarding Member States that commit serious violations of the rule of law in Europe. In the present Own-Initiative Opinion, the EESC insists on the actual implementation of Regulation (EU) 2020/2092 "on a general regime of conditionality for the protection of the Union budget". The EESC demands the imposition of swift and comprehensive sanctions for breaches of the rule of law which put the Union's budget at risk. It also recalls the importance for Member States to integrate measures to strengthen the rule of law in their recovery programmes. The EESC also supports a stronger role for the European Public Prosecutor's Office (EPPO), European Anti-Fraud Office (OLAF), and civil society in the area.
Download — Stellungnahme des Ausschusses: Rule of law and the recovery fund (own-initiative opinion - FRRL)
