Many atypical forms of work are now being developed and the associated social risks should be dealt with by means of coordinated efforts by all stakeholders. Automation and robots are having an increasing impact on work. While they have the potential to stabilise the economy in an ageing society, they are also affecting jobs: it is therefore essential that social dialogue on this point takes place at an early stage. In future, lifelong learning and professional training will be a necessity for everyone, but long-term developments can best be tackled through general education.
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At this time of far-reaching changes in the world of work, the key objectives and principles of social dialogue and collective bargaining still hold true. Their role is not to oppose changes, but to steer them for reaping the full benefits, whilst ensuring that fundamental workers' rights can still be asserted. There is a need for participative management, for collective rules to be drawn up, for the adaptation of social dialogue and to find innovative responses. Digitalisation and its effects on work is a priority
The Committee calls on the Member States to step up their efforts in combatting aggressive tax planning, along with tax avoidance that could lead to significant losses of revenue for Member States' budgets. The EESC believes that the harmonisation and simplification of tax rules should be a priority for the Member States and that the elimination of tax barriers should go hand in hand with these harmonisation efforts. The Committee proposes to extend the common consolidated corporate tax base (CCCTB) and recommends that Member States to look for solutions to implement the recommendations of the High Level Group on Own Resources. Finally, the EESC feels that the introduction of qualified majority voting in the field of direct taxation could support better the efforts to harmonise the rules on establishing the tax base for the main taxes.
The EESC endorses the aims of the Commission proposals in the area of the CCCTB and recommends the greatest efforts be made to pursue the CCCTB by consensus. The Committee recognizes that the Commission relaunched the CCCTB proposal both with the objective to aid the single market and to combat aggressive tax planning, attributing income where the value is created.
In its Opinion, the EESC draws attention to significant inefficiencies still existing in both the formulation and implementation of SME policies, warns against a bureaucratic approach still prevalent in EU policies and calls for a visible, coordinated and consistent horizontal policy for SMEs, based on a multiannual action plan. The EESC also proposes that the Commission assess whether the current definition of SMEs corresponds to their heterogeneity, sectoral dynamics, specific features and diversity during the last decade.
In its opinion the EESC underlines that the social economy is a key player and helps to achieve the objectives of all European policies with an external dimension: external and security policy, trade policy, neighbourhood policy, climate change policy, development cooperation and sustainable development policy. However, the lack of an appropriate regulatory environment, at both European and national level, prevents this sector from developing its full potential and maximising its impact. The Commission and the Member States must promote the participation, consultation and coordination of their external entrepreneurial and development cooperation activities with the bodies representing the social economy at European and national level, as well as with those of partner countries, and with international social economy organisations with a North-South and South-South dimension.
The EESC welcomes the package on the modernisation of VAT on cross-border e-commerce, and endorses both its objectives and its focus on addressing the concerns of SMEs. The Committee welcomes the proposed extension of the MOSS to goods as it creates conditions for the possible removal of the Low Value Consignment Relief (LVCR) scheme. Furthermore, the amendments to the VAT rates applicable to e-publications rules would eliminate the distinction between physical and non-physical publications, and ensure neutrality in this market.
Rural development is a horizontal issue that affects practically all policy areas.
The EESC welcomes the Cork 2.0 Declaration that offers strong ongoing support for a rural policy at EU level. The EESC sees itself as a natural partner when it comes to implementing the declaration, and requests that the Commission continue producing progress reports on said implementation.
Rural regions in the EU are not homogeneous and situations vary between and within Member States. These differences mean there is a need for focus and a strategic approach when using available EU funds. This must be based most importantly on initiatives from those living in rural areas.