In this own-initiative opinion the EESC supports the Commission’s plans to achieve simplification, reduce the administrative burden and enhance the competitiveness of the European economy. The Committee considers that tax simplification should promote giving cost-efficient information, improving the use of and exchange of information between tax authorities. The Committee recommends that an impact assessment should be undertaken for every proposal in order to properly assess the concrete implications for taxpayers and companies of new legislative initiatives. Furthermore, the Committee also recommends conducting competitiveness checks of new legislative initiatives in the field of taxation, including for SMEs, to ensure that the new rules actually support the planned objectives of the Commission in terms of simplification, decluttering and reduction of the administrative burden. Finally, the EESC proposes that a system of advance rulings at EU level be introduced.
The EESC welcomes the Commission initiative for the strategy on business taxation in the 21st century. The EESC strongly supports and appreciates the fact that the Commission is aligning its work with the international discussions and agreements and encourages the Commission to pursue its Action Plan for Fair and Simple Taxation Supporting the Recovery Strategy. The EESC is calling for uniform and globally concerted and coordinated implementation of Pillars 1 and 2 of the OECD agreement.
Download — EESC opinion: Business Taxation for the 21st Century
