The EESC supports the Commission's proposed measures to fight the misuse of shell companies and set up a minimum effective corporate taxation, but would like to see them beefed up. In two opinions adopted at its March plenary, the EESC flagged up possible shortcomings and suggested key additions. 

Ensuring effective and fair taxation across the single market is crucial to stimulating a real recovery after the COVID-19 pandemic and financing the digital and green transition. In the two opinions, the EESC welcomed the Commission's proposals to fight the use of shell companies to evade taxation and introduce a minimum effective taxation of companies, but pointed to possible gaps and suggested key additional measures. 

Benjamin Rizzo, rapporteur for the opinion on fighting the use of shell entities, said: "Shell companies that have been set up in Member States need to be brought into line with the Commission proposal, and collaboration between Member States is more imperative than ever to avoid eroding the EU's fiscal powers". 

Javier Doz Orrit, co-rapporteur for the opinion, said: "If the directive against shell companies complements the Commission's anti money laundering legislative package, a rule against 'professional enablers' running shell companies should further complement it". 

Krister Andersson, rapporteur for the opinion on a minimum effective taxation of companies, said: "The OECD is expected to present important rules concerning safe harbours, simplified administrative filing and other important points. These rules should be included in the directive as well. It is critical that the legislation be transposed in a uniform fashion in the EU and applied equally and at the same time worldwide". 

Petru Sorin Dandea, co-rapporteur for the opinion, said: "The EESC would have appreciated an impact assessment for the parts of the directive that make it compliant with EU law. We call for such an analysis to be undertaken and to be made publicly available". (tk)