Package for fair and simple taxation - Related Opinions

Pages

Displaying 11 - 13 of 13

RSS

Taxation of the collaborative economy – analysis of possible tax policies faced with the growth of the collaborative economy (exploratory opinion requested by the Estonian presidency)

Tuairimí a glacadh on 19/10/2017
Tagairt: 
ECO/434-EESC-2017-02946-00-00-ac-tra
Rapóirtéir: 
Giuseppe GUERINI (Italy)
Co-rapporteur: 
Krister ANDERSSON (Employers - GR I/Sweden)

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.

Tuairim ó CESE: Taxation of the collaborative economy – analysis of possible tax policies faced with the growth of the collaborative economy (exploratory opinion requested by the Estonian presidency)

Downloads: 

Priorities of the Estonian Presidency

The Anti Tax Avoidance Package

Tuairimí a glacadh on 27/04/2016
Tagairt: 
ECO/405-EESC-2016-01284-00-00-AC-TRA
Referral: 
COM(2016) 25 final 2016/0010 CNSCOM(2016) 25 final 2016/0010 CNSCOM(2016) 26 final 2016/0011 CNS
Rapóirtéir: 
Petru Sorin DANDEA (Workers - GR II / Romania)
Co-rapporteur: 
Roger BARKER (United Kingdom)

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.

Tuairim ó CESE: The Anti Tax Avoidance Package

Tax Transparency Package

Tuairimí a glacadh on 27/05/2015
Tagairt: 
ECO/381-EESC-2015-01828-00-00-AC-TRA
Referral: 
COM(2015) 135 final - 2015/0068 (CNS)COM(2015) 129 final - 2015/0065 (CNS)
Seisiún iomlánach: 
508 -
May 27, 2015 May 28, 2015

The EESC welcomes the Proposal for a Directive presented by the European Commission, through which the Commission is continuing to implement the measures included in the action plan to strengthen the fight against tax fraud and tax evasion. Information on advance tax rulings and advance pricing arrangements is very important and can help the Member States to trace artificial transactions. The EESC recommends that the Member States make efforts to ensure that the provisions of the proposal for a directive are transposed correctly.

Tuairim ó CESE: Tax Transparency Package

Displaying 11 - 13 of 13

Pages