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In this own-initiative opinion the EESC supports the Commission’s plans to achieve simplification, reduce the administrative burden and enhance the competitiveness of the European economy. The Committee considers that tax simplification should promote giving cost-efficient information, improving the use of and exchange of information between tax authorities. The Committee recommends that an impact assessment should be undertaken for every proposal in order to properly assess the concrete implications for taxpayers and companies of new legislative initiatives. Furthermore, the Committee also recommends conducting competitiveness checks of new legislative initiatives in the field of taxation, including for SMEs, to ensure that the new rules actually support the planned objectives of the Commission in terms of simplification, decluttering and reduction of the administrative burden. Finally, the EESC proposes that a system of advance rulings at EU level be introduced.

The EESC welcomes the proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9) and points out that legal certainty and clarity for multinational corporations and tax administrations can only be ensured by creating a single set of uniform rules applicable to all Member States. The Committee deems it crucial that information collected under DAC9 be used only and exclusively as intended by the Commission proposal and not for other purposes. 

In its opinion on 'Additional considerations on the euro area economic policy 2024', the EESC urges closer coordination of national budgetary policies and considers instruments like NextGenerationEU essential for future stability. 

The EESC recommends including similar tools in the EU’s future financial frameworks to ensure resilience and fiscal sustainability. 

The Committee calls for the completion of the Capital Markets Union to prevent investors from migrating to global markets, prioritising financial market stability and consumer protection, and highlights the need to fully implement the Banking Union by addressing regulatory disparities across Member States, creating a common deposit insurance scheme, and mobilising financial resources for European infrastructure projects.

Climate change is an existential threat for the European economy. Therefore, a comprehensive approach is needed. In this context, based on the empirical and data analyses related to the impact of climate change on the real economy, macroeconomic and financial stability is essential. As things currently stand, intensified natural disasters will lead to unprecedented costs that will have an unpredictable impact on public finance.

The European economy is currently on a downward trend. This will lead to lower revenue and, at the same time, higher demand for spending – mainly related to the costs of climate change, higher borrowing costs and negative trends in demographic development.

Climate change is a matter of urgency and demands a green shift in our economies. To achieve the EU's climate targets, a profound modernisation of the capital stock is needed. This entails a massive expansion of public investments. The need for an EU-level investment fund to finance the green transition is also a matter of economic strength and sustainable competitiveness. One central element of closing the financing gap is an investment friendly reform of the EU fiscal rules. While the reform process is still ongoing and is supposed to be finished by the end of this legislature, it is already clear that the fiscal space for public investments at national level will not significantly increase with the reform.