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Usvojeno on 13/07/2016
Referentni dokument: 
ECO/406-EESC-2016-02343-00-01-ac-tra
Plenarno zasjedanje: 
518 -
Jul 13, 2016 Jul 14, 2016

The EESC welcomes the "Action Plan on VAT", and calls for a  definitive VAT system that is clear, consistent, robust and comprehensive, as well as proportionate and future-proof. The Committee  welcomes the strong focus on closing the VAT gap and tackling the susceptibility of VAT to fraud. There should be results delivered without delay, including by improving cooperation between tax administrations. “Bona fide” enterprises should be protected and no new excessive measures should be imposed on them. The future system of reduced rates must combine flexibility and legal certainty, be transparent, and for the sake of simplicity the number of reduced rates and exemptions must be limited.

EESC opinion: Action Plan on VAT

Downloads: 

VAT Action Plan - Measures to modernise VAT in the EU - Bertrand LAPALUS - DG TAXUD

Usvojeno on 21/09/2016
Referentni dokument: 
ECO/407-EESC-2016-02391-00-00-ac-tra
Plenarno zasjedanje: 
519 -
Sep 21, 2016 Sep 22, 2016

Fighting against tax avoidance and aggressive tax planning, both at the EU and at a global level, is an important political priority for the European Union. The EESC welcomes and endorses the Commission proposal, which aims to make the taxation system more transparent as this measure will boost public confidence. The EESC suggests that the Commission should aim for a more ambitious package. It proposes the disclosure of a wider range of data, the gradual reduction of the turnover threshold of EUR 750 Million and that the disclosed data is made publicly available in one of the official languages of the EU in order to achieve the objective of giving the public genuine access to data for the whole single market.

EESC opinion: Public tax transparency (country-by-country reporting)

Usvojeno on 12/12/2018
Referentni dokument: 
INT/872-EESC-2018-04706-00-00-AC-TRA
Plenarno zasjedanje: 
539 -
Dec 12, 2018 Dec 13, 2018

This proposal for an amendment of the Council Regulation (EU) 2015/1588 aims to improve the interplay of the future EU funding programmes with State aid rules. It will enable the Commission to make targeted modifications of current State aid rules.

EESC opinion: Application of Articles 107 and 108 TFEU to certain categories of horizontal State aid

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