SMEs

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Adopted on 20/09/2017
Reference: 
ECO/419-EESC-2016-02205-00-00-ac-tra
Plenary session: 
528 - Sep 20, 2017

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.

EESC opinion: Common (Consolidated) Corporate Tax Base

Adopted on 22/02/2017
Reference: 
ECO/420-EESC-2016-06092-00-00-ac-tra
Plenary session: 
523 -
Feb 22, 2017 Feb 23, 2017

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.

EESC opinion: Improving double taxation dispute resolution mechanisms

Downloads: 

Faster EU solution for double taxation disputes (Europa Portalen - 28.2.2017)

Comment of the rapporteur Andersson

Double taxation dispute proposal is a top priotrity (Financial Times - 6.4.2017)

Adopted on 17/01/2018
Reference: 
INT/832-EESC-2017-04540-00-00-AC-TRA

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".

 

SME "Think small first"

Adopted on 28/06/2017
Reference: 
ECO/421-EESC-2016-06737-00-00-ac-tra
Plenary session: 
527 -
Jul 05, 2017 Jul 06, 2017

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.

EESC opinion: Digital Single Market VAT (e)-package (VAT on e-commerce, e-publications, e-books)

Adopted on 18/10/2017
Reference: 
ECO/433-EESC-2017-01106-00-00-ac-tra
Plenary session: 
529 -
Oct 18, 2017 Oct 19, 2017

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.

EESC opinion: Family and traditional businesses in regional development

Adopted on 14/02/2018
Reference: 
INT/835-EESC-2017-05269-00-01-AC-TRA
Plenary session: 
532 -
Feb 14, 2018 Feb 15, 2018

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.

EESC opinion: CO2 emissions - passenger cars and commercial vehicles

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