The EC proposes establishing a Head Office Tax system for micro, small and medium sized enterprises (HOT), and amending Directive 2011/16/EU. The objective of the proposal is to give small and medium-sized enterprises (SMEs) operating cross-border through permanent establishments (PE) the option to interact with only one tax administration – that of the Head Office – instead of having to comply with multiple tax systems.
Download — Dictamen del CESE: Establishing a Head Office Tax system for SMEs (HOT)
Increasing tensions between geopolitical blocs, supply chain problems and the need to respond to the challenges of climate change, rising resource consumption and social imbalances are now key areas of activity in European industrial policy.
Download — Dictamen del CESE: Industrial Policy as an instrument to reduce dependencies and boost an EU market for green products in the resource and energy-intensive industries (REEIs)
This initiative aims at providing detailed rules to support the smooth functioning of the cooperation and consistency mechanism established by the General Data Protection Regulation (GDPR).
Download — Dictamen del CESE: GDPR - additional procedural rules
Climate diplomacy frames climate change as an external action policy topic and highlights the need to integrate climate objectives and address climate related risks at the highest diplomatic level and across all policy areas. Through this opinion we build on our previous work in this area and also explore practical aspects of the EU climate diplomacy.
Download — Dictamen del CESE: EU Climate Diplomacy
