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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.
The objective of the opinion, requested by the Romanian Presidency, is to explore which measures and initiatives should be taken at EU and national level in order to promote organised philanthropy and eliminate barriers within the internal market that are hindering the realisation of its full potential, so as to maximize its contribution to EU values, such as cohesion, social justice and European Policies, and to the competitiveness of the European economy.
The opinion is expected to feed into the Romanian presidency programme and into the political priorities for the new Commission.