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 purpose of the opinion is to contribute to the further development of the foresight in the EU policy-making so to strengthen the EU's capacity and freedom to act. The opinion should ensure that EESC views are integrated in the new EU policymaking cycle which introduced foresight as a new compass as well as in the next European Commission's Annual Foresight Report.