In the opinion, ECO recommends:

• Maintaining POSEI support during post-disaster reconstruction, even in the absence of current productive activity.
• Removing the 10% ceiling on fund redeployment from the European Agricultural Fund for Rural Development (EAFRD) for Mayotte.
• Postponing beneficiary deadlines beyond 30 June 2025 to ensure realistic recovery timelines.

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The opinion recommends:

• Simplifying and harmonising EU tax implementation of directives to reduce complexity, duplication, and legal uncertainty.
• Conducting impact and competitiveness assessments—especially for SMEs—for all new tax proposals.
• Establishing an EU court system of Advance tax rulings for interpreting complex tax directives. The ECJ would be the appellate body if a taxpayer or a tax administration challenge the ruling.

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