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.
One common rule to apply in all Member States can be much simpler and more efficient than a complex web of varying rules. However, the challenge is to keep this legislation simple by making use of withdrawals, amendments and repeals.