Package for fair and simple taxation - Related Opinions
The EESC fully supports the Commission proposal on the misuse of shell companies for tax purposes and its objectives. Ensuring an effective, fair taxation across the single market is crucial to favour a real recovery after the COVID-19 pandemic. The Committee supports the choice of a Directive aimed at ensuring a common legal framework among Member States. The nature of the subject matter to be regulated and the objectives pursued means that they cannot be handled through single initiatives by Member States in their respective legal systems.
The EESC welcomes the Commission initiative for the strategy on business taxation in the 21st century. The EESC strongly supports and appreciates the fact that the Commission is aligning its work with the international discussions and agreements and encourages the Commission to pursue its Action Plan for Fair and Simple Taxation Supporting the Recovery Strategy. The EESC is calling for uniform and globally concerted and coordinated implementation of Pillars 1 and 2 of the OECD agreement.
The EESC proposes launching a European pact to effectively combat tax fraud, evasion and avoidance and money laundering. The Committee calls on the European Commission to promote a political initiative involving national governments and the other European institutions in achieving this goal, fostering the consensus needed for this and involving civil society. Cooperation between Member States should be the main pillar of the pact. The Committee urges the European institutions and the Member States to provide the financial and human resources required for the effective implementation of existing European legislation and to agree on a commitment to adopt all necessary new legislative and administrative measures to effectively combat tax offences and bad practices, money laundering and the activities of tax havens. This requires permanent evaluation of the outcome of implementing each measure.
The EESC believes that the collaborative economy may offer a new opportunity for growth and development for the countries of the EU. The Committee underlines that given the particularly fluid and rapid nature of change in this sector, it is crucial for fiscal regulatory systems and tax regimes to be adapted in an intelligent and flexible way. The EESC urges the Commission and the Member States to work together to adopt an overall legal framework for the collaborative economy that can coordinate and standardise the tax rules that apply to these new forms of economic activity.