Second set of new own resources

Key points:

The EESC:

• emphasises that the designing of proposals for new sources of own revenues should be done in context of the budgetary pressures faced by Member States following the pandemic and the ongoing international tensions. This has become all the more important in the current higher interest rate environment;
• notes that the own resource based on plastic packaging waste that is not recycled is in force and emphasises the importance of adopting and transposing it in a harmonised manner;
• also considers an own resource calculated on the basis of the volume of municipal waste going to landfills as another implementable option, which would also support the circular economy;
• urges the Commission to develop the proposals concerning Business in Europe: Framework for Income Taxation (BEFIT) as soon as possible and asks for more refined estimation of the potential additional revenues linked to its implementation;
• deems it reasonable to explore the possibility of including financial services within BEFIT or of developing a global financial transaction tax (FTT) while at the same time assessing impacts of such a proposal;
• welcomes the agreement between the Council and the European Parliament on the Carbon Border Adjustment Mechanism (CBAM). Moreover, the Commission may consider an additional levy targeting EU companies importing products from third-country manufacturers that do not ensure proper protection of workers;
• considers that an EU-wide tax on digital transactions could be potentially considered to increase own resources in case the agreed rules of the OECD/G20 Inclusive Framework are not respected by other major trading partners;
• emphasises that the second set of own resources measures should be in line with the proportionality and social fairness principle, and should be supported by an impact assessment.