The EESC supports the measures that the European Union has put in place to tackle all forms of tax fraud and takes the view that the reverse charge mechanism for collecting value added tax (VAT) may be a useful tool in countering carousel fraud and VAT evasion. However, the use of the reverse charge mechanism, which is a derogation from the established principles on VAT, must not be allowed to harm the internal market and it must be temporary and properly assessed by the Commission.
The Committee furthermore recommends focusing particular attention on the proportionality principle, as the cost of compliance for small and medium-sized enterprises (SMEs) related to introducing a reverse charge mechanism could be considerable.
The 2030 Agenda, the new global framework for sustainable development agreed by the UN in 2015, needs to be reflected in EU's development policy, the major orientations of which are set out in the 2005 European Consensus on Development ("the Consensus").
To this end, the Commission issued Communication COM(2016) 740, "Proposal for a New European Consensus on Development: Our World, Our Dignity, Our Future" in November 2016. Interinstitutional negotiations are expected to result in its endorsement in the form of a Joint Statement by the Council, the European Parliament and the Commission, in May 2017.
Download — EMSK arvamus: Proposal for a new European Consensus on Development: "Our World, our Dignity, our Future” (Communication)
The Mid-term evaluation of the Connecting Europe Facility (CEF) is one of the evaluations on which the Commission is consulting the EESC.
The CEF was proposed as a financing programme for the completion of trans-European infrastructure networks in the fields of transport, energy and information and communications technology (ICT).
The European Economic and Social Committee (EESC) welcomes the opportunity to take part in the evaluation of the CEF programme. Transport, energy and ICT are also the core of the EESC Smart Islands Project. Therefore, the EESC's response is based on the above mentioned project, which analyses primary data collected through fact-finding missions taking place in the EU in the course of 2015 and 2016.
Download — Information report: Mid-term evaluation of the Connecting Europe Facility (formerly Smart Islands)
This exploratory opinion was drawn up at the request of the European Commission in the framework of the mid-term evaluation of the LIFE programme over the 2014-2020 period. It reiterates the support of the European civil society in favour of an independent budget line dedicated to the environment and looks at possible options for improving LIFE after 2020.
Download — EMSK arvamus: Mid-term evaluation of the LIFE Programme
The EESC advocates the creation of an integrated European fund to combat poverty and social exclusion, based on the experiences of the Fund for European Aid to the Most Deprived (FEAD) and the European Social Fund (ESF). The current use of the ESF and the FEAD in the Member States should be monitored more effectively and the process should involve civil society organisations. Member States should make greater use of global grants and regranting, and treat in-kind contributions on an equal footing with financial contributions. A greater share of the resources allocated to operational programmes should be earmarked for projects with smaller budgets. The EESC is ready to develop – in cooperation with CSOs – a consultation platform to ensure better coordination of ESF and FEAD interventions and to enable discussion on the basic principles of a future integrated EU fund.
Download — EMSK arvamus: The effectiveness of ESF and FEAD funding as part of civil society efforts to tackle poverty and social exclusion under the Europe 2020 strategy (own-initiative opinion)
The EESC is pleased that the Maltese Presidency has chosen "High quality education for all" as an priority theme. However, the EESC fears that the value of this initiative could be lost when austerity measures still apply to many of our societies, hindering them to fully benefit from high quality education. Europe should not forget the essential role played by high quality education for all in building up a European society committed to upholding fundamental rights and values.
Download — EMSK arvamus: High-quality education for all
