European Economic
and Social Committee
Double taxation in the Single Market (Communication)
Key points:
The EESC proposes:
- The removal of double taxation should be undertaken in a manner which is proportional to the objectives being sought and which respects the fiscal sovereignty of individual Member States.
- That the EU Forum on Double Taxation is considered as a first step towards the establishment of an EU Commission observatory as a means of dealing with the removal of cross-border obstacles.
- To study the full scale of the double non-taxation phenomenon and its economic and social implications.