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.
Slideshow DG TAXUD – A Fair and Efficient Corporate Taxation
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.
