SMEs

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

Opinion
Adopted on 05/07/2017
Reference: 
ECO/421-EESC-2016-06737-00-00-ac-tra
Referral: 
COM(2016) 755 final 2016/0371 CNSCOM(2016) 757 final 2016/0370 CNSCOM(2016) 758 final 2016/0374 CNS
Rapporteur: 
Amarjite SINGH (United Kingdom)

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)

Initiative on Improving double taxation dispute resolution mechanisms

Opinion
Adopted on 22/02/2017
Reference: 
ECO/420-EESC-2016-06092-00-00-ac-tra
Referral: 
COM(2016) 686 final 2016/0338 CNSCOM(2016) 686 final 2016/0338 CNS
Rapporteur: 
Krister ANDERSSON (Employers - GR I / Sweden)

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: Initiative on 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)

Regulation amending the European Venture Capital Fund (EuVECA) and European Social Entrepreneurship (EuSEF) Fund regulations

Opinion
Adopted on 14/12/2016
Reference: 
ECO/413-EESC-2016-04486-00-00-ac-tra
Referral: 
COM(2016) 461 final 2016/0221 COD
Rapporteur: 
Giuseppe GUERINI (Diversity Europe - GR III / Italy)
Co-rapporteur: 
Michael IKRATH (Austria)

The EESC welcomes and supports the Commission's initiative to anticipate the review of the Regulations on European venture capital funds (EuVECA) and European social entrepreneurship funds (EuSEF). The EESC believes that such a regulation can promote the establishment of a capital markets union. The EESC suggests that in order to expand participation in such investment funds, the hitherto very restrictive access criteria, as well as other restrictive conditions, to be significantly relaxed; the Committee proposes to increase the involvement of non-institutional investors and considers it equally important to create an environment in which the financing objectives of social investment funds can develop.

EESC opinion: Regulation amending the European Venture Capital Fund (EuVECA) and European Social Entrepreneurship (EuSEF) Fund regulations

An appropriate framework for the transparency of companies (own-initiative opinion)

Opinion
Adopted on 14/12/2016
Reference: 
ECO/404-EESC-2016-00828-00-00-ac-tra
Rapporteur: 
Vladimíra DRBALOVÁ (Czech Republic)

The Committee considers transparency essential as it is important for all parties, for the companies themselves, and for improving their image and boosting the trust of workers, consumers and investors. While the EESC recognises that most companies operating in the EU are indeed transparent and that investors and shareholders are increasingly paying attention to qualitative corporate social responsibility (CSR) indicators, it is important to focus simultaneously on both the effectiveness and scope of the information being filed and on its quality and veracity. The EESC believes that any further initiative on disclosure of information should include a common set of indicators and at the same time should take into consideration the nature of the company and the sector in which it is operating.

EESC opinion: An appropriate framework for the transparency of companies (own-initiative opinion)

Promoting innovative and high growth firms (own-initiative opinion)

Opinion
Adopted on 14/12/2016
Reference: 
ECO/403-EESC-2016-00899-00-01-ac-tra
Rapporteur: 
Antonio GARCÍA DEL RIEGO (Employers - GR I / Spain)

The EESC encourages the Commission to pursue its efforts to develop policy proposals aimed at promoting the creation of innovative and high growth firms. These policy proposals should strengthen the single market, reinforce the clusters and ecosystems in which innovative start-ups are created, develop the equity component of the European capital markets, encourage an academic agenda focusing on jobs for the future and minimise the cost and red tape involved in starting a new entrepreneurial venture.

EESC opinion: Promoting innovative and high growth firms (own-initiative opinion)

Revision of anti- money-laundering directive

Opinion
Adopted on 19/10/2016
Reference: 
ECO/408-EESC-2016-04274-00-01-ac-tra
Referral: 
COM(2016) 450 final 2016/0208 COD
Rapporteur: 
Javier DOZ ORRIT (Workers - GR II / Spain)

The EESC believes that the fight against terrorism and its financing and efforts to combat money laundering and other related forms of economic crime should be permanent EU policy priorities. These efforts should be linked more closely with the efforts needed to combat tax fraud and tax avoidance. Therefore, the EESC considers creating public national registers of the beneficial owners of bank accounts, businesses, trusts and transactions, and access to them by obliged entities, to be a priority. Furthermore, all obligations laid down in the Anti Money Laundering Directive should be extended to all territories or jurisdictions whose sovereignty resides with the Member States. And free trade and economic partnership agreements should include a chapter on measures to tackle money laundering and terrorist financing, tax fraud and tax avoidance.

EESC opinion: Revision of anti- money-laundering directive

Downloads: 

Presentation Commission "Proposal for a Directive amending Directive 2015/849"

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