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Vastuvõetud arvamused on 27/04/2017
Viide: 
ECO/427-EESC-2017-00342-00-01-ac-tra
Täiskogu istungjärk: 
525 -
Apr 26, 2017 Apr 27, 2017

The EESC supports the Commission's proposal to expand the scope of controls and the competency of the authorities in order to conduct checks and confiscate goods, whenever there is a reasonable indication of illicit activities. The EESC recommends to improve cooperation, both between the competent authorities and between Member States and suggests that penalties should be harmonised across Member States and communicated to the Commission in a coherent way. The Committee also proposes that, in addition to gold, other "highly liquid commodities" should be included in the definition of cash from the moment the new regulation is adopted and it draws attention to the threat of further use of pre-paid cards by criminals and terrorists to covertly finance their activities.

EMSK arvamus: Terrorism Financing – Controls of cash movements

Vastuvõetud arvamused on 28/04/2016
Viide: 
ECO/405-EESC-2016-01284-00-00-AC-TRA
Täiskogu istungjärk: 
516 -
Apr 27, 2016 Apr 28, 2016

The EESC has in numerous opinions urged for a fair, efficient and growth-friendly corporate tax system, based on the principle that companies should pay taxes in the country where profits are generated. Thus, the Committee welcomes the Commission’s initiatives intended to combat aggressive tax planning and broadly supports the proposed measures as regards the essential elements of the two legislative proposals, the Anti-Tax-Avoidance-Directive as well as the Directive on Administrative Cooperation. It advocates for a more precise scope and framework in certain specific areas (such as e.g. the switch-over clause). The Committee urges to finish drawing up the list of countries or regions which refuse to apply good governance standards and considers that the envisaged legislative measures should not apply to SMEs.

EMSK arvamus: Anti-tax-avoidance package

Vastuvõetud arvamused on 17/07/2019
Viide: 
ECO/491-EESC-2019-00699
Täiskogu istungjärk: 
545 -
Jul 17, 2019 Jul 18, 2019

In the opinion, the Committee states that taxation policy in general and combating tax fraud in particular must remain a priority for the next European Commission. In this line, the EESC endorses a debate on gradually shifting to QMV and the ordinary legislative procedure in tax matters, while recognising that all Member States must at all times have sufficient possibilities to participate in the decision-making process.  Moreover, the Committee believes that any new rule must be fit-for-purpose and that certain conditions need to be met to successfully implement QMV: a sufficiently strong EU budget; better coordinated economic policy; and a substantial analytical work assessing to what extent current tax measures have been insufficient.

EMSK arvamus: Taxation – qualified majority voting

Vastuvõetud arvamused on 17/07/2019
Viide: 
ECO/493-EESC-2019
Täiskogu istungjärk: 
545 -
Jul 17, 2019 Jul 18, 2019

Although considerable progress has already been made towards completing EMU, there is still a need to significantly reinforce all four of its pillars, taking care to maintain the balance between them, as neglecting one or more of these pillars could result in dangerous disparities. Resilience to crises is a necessary, but not sufficient, condition for completing EMU: it also requires a positive vision, as set out in Article 3 of the EU Treaty. The EESC generally calls on the European institutions and national governments to take much more ambitious action in the context of EMU reform in order to achieve a more integrated, more democratic and socially better developed Union.

EMSK arvamus: A new vision for completing the Economic and Monetary Union (own initiative opinion)

Vastuvõetud arvamused on 13/07/2016
Viide: 
ECO/406-EESC-2016-02343-00-01-ac-tra
Täiskogu istungjärk: 
518 -
Jul 13, 2016 Jul 14, 2016

The EESC welcomes the "Action Plan on VAT", and calls for a  definitive VAT system that is clear, consistent, robust and comprehensive, as well as proportionate and future-proof. The Committee  welcomes the strong focus on closing the VAT gap and tackling the susceptibility of VAT to fraud. There should be results delivered without delay, including by improving cooperation between tax administrations. “Bona fide” enterprises should be protected and no new excessive measures should be imposed on them. The future system of reduced rates must combine flexibility and legal certainty, be transparent, and for the sake of simplicity the number of reduced rates and exemptions must be limited.

EMSK arvamus: Action Plan on VAT

Downloads: 

VAT Action Plan - Measures to modernise VAT in the EU - Bertrand LAPALUS - DG TAXUD

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