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.
The EESC welcomes the Commission proposal for a Council Directive to improve double taxation dispute resolution mechanisms in the EU. Double taxation is one of the biggest tax obstacles to the Single Market. There is an urgent need for mechanisms ensuring that cases of double taxation are resolved more quickly and more decisively when they arise between Member States. Therefore it is urgent to implement this proposal.
The Bulgarian presidency of the Council of the EU has requested the EESC to prepare an exploratory opinion on how to best promote SMEs in Europe with a special focus on a horizontal legislative SME approach and respect of the SBA's "think small first".
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.
A number of topical industrial developments and trends are currently at the focus of attention. At the same time it should be recognised that people must live everywhere in Europe, including in many regions that these innovative trends are not likely to reach even in the next 50 years. Without undermining their importance and while supporting the political efforts promoting these trends, it is necessary to recall that these businesses are the key element in the creation of new activity and value in resource-constrained areas and are crucial to enhancing economic prosperity and cohesion across Europe. Against this background, the main objective of the opinion is to identify and analyse the particular challenges these businesses face and find solutions and possibilities to support them.
With this opinion the EESC welcomes the Commission's proposals in principle as a balanced compromise between the objectives of climate-neutral mobility, the innovation capacity of the European automotive industry and preserving quality jobs. In particular, the EESC considers the planned interim target for 2025 of a 15% reduction in emissions compared to 2021 to be very demanding as the required changes are to be made to combustion engines at the cutting edge of technology. Despite this, the EESC views the market development towards zero-emission vehicles and low-emissions vehicles and hybrids as an opportunity. Furthermore the EESC calls for a mid-term review for 2024 to include the state of play regarding the qualification and (re)training of staff as well as an updated analysis of the areas in which (additional) action is required.