Derecho de sociedades

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Aprobados on 09/12/2015
Referencia: 
ECO/383-EESC-2015-02961-00-01-ac-tra
Pleno: 
512 -
Dec 09, 2015 Dec 10, 2015

The EESC expresses its support for the Commission in combating the erosion of Member States' tax bases and unfair tax competition. The Committee in this context endorses the introduction of a CCCTB and is also pleased that the Commission has published a list of non-cooperative tax jurisdictions. The EESC goes even further and proposes that EU rules should include sanctions for companies that continue to run their business through tax havens.

Dictamen del CESE: Action Plan on Fairer Corporate Taxation

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Slideshow DG TAXUD – A Fair and Efficient Corporate Taxation

Aprobados on 27/04/2016
Referencia: 
INT/780-EESC-2016-00895-00-00-AC-TRA
Pleno: 
516 -
Apr 27, 2016 Apr 28, 2016

The EESC fully supports the consolidation, codification and thereby simplification of the text of the proposal relating to certain aspects of company law. The EESC would also have wished for a more ambitious exercise that aimed to codify aspects that are still spread across other legislative instruments.

Dictamen del CESE: Company law

Aprobados on 26/04/2012
Referencia: 
INT/612-EESC-2012-1035
Pleno: 
480 -
Apr 25, 2012 Apr 26, 2012

The EESC is fully supportive of the revised directive and it finds much in the regulation which it can support. The EESC has a major concern about the applicability of the regulation to SMEs and it recommends that the more radical proposals be revised.

Dictamen del CESE: Annual accounts and consolidated accounts - Audit - public interest entities

Aprobados on 17/10/2018
Referencia: 
INT/841-EESC-2018-01917-00-00-AC-TRA

The EESC supports the proposals that enhance the international competitiveness of SMEs, reduce cost, harmonise and simplify processes for registration, filing of company changes and conversions. It believes that guidance by the Commission to the Member States on transposition of the directives is useful.

Dictamen del CESE: Package on European company law

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