The EESC is a strong advocate of a fair, well-administered and sustainable development policy at EU level. It is also very committed to the cause of greater tax justice. In recent years, questions have been raised as to whether the international tax policies of the Member States, in particular the concluding of certain types of double taxation agreements, are consistent with EU development policy objectives.
Download — Parere del CESE: EU development partnerships and the challenge posed by international tax agreements (own-initiative opinion)
Impact assessments of any legislative proposals must be integrated and accorded due importance to the economic, social and environmental dimensions, including for SMEs. The Committee has called for the Parliament, the Council and the European Commission to agree on a common methodology on impact assessments and evaluations, which could also serve as a prompt for the Committee. It is extremely concerned by the findings on the shortcomings of social and environmental impact assessments and the follow-up to consultations. It calls on the Commission to be more transparent and to give fully documented reasons why a particular measure or proposal is or is not to be submitted for impact assessment and/or an ex-post analysis.
At this time of far-reaching changes in the world of work, the key objectives and principles of social dialogue and collective bargaining still hold true. Their role is not to oppose changes, but to steer them for reaping the full benefits, whilst ensuring that fundamental workers' rights can still be asserted. There is a need for participative management, for collective rules to be drawn up, for the adaptation of social dialogue and to find innovative responses. Digitalisation and its effects on work is a priority
Download — Parere del CESE: The role and opportunities of social partners and other civil society organizations in the context of the new forms of work (exploratory opinion requested by the Estonian Presidency)
The Committee calls on the Member States to step up their efforts in combatting aggressive tax planning, along with tax avoidance that could lead to significant losses of revenue for Member States' budgets. The EESC believes that the harmonisation and simplification of tax rules should be a priority for the Member States and that the elimination of tax barriers should go hand in hand with these harmonisation efforts. The Committee proposes to extend the common consolidated corporate tax base (CCCTB) and recommends that Member States to look for solutions to implement the recommendations of the High Level Group on Own Resources. Finally, the EESC feels that the introduction of qualified majority voting in the field of direct taxation could support better the efforts to harmonise the rules on establishing the tax base for the main taxes.
In its evaluation of the implementation of EU directives on legal migration from the perspective of organised civil society in selected Member States, the EESC considers the impact of these directives to be generally positive, albeit partial and fragmented. It also notes the impact of irregular migration on the directives' applicability.
The EESC provides a series of recommendations, covering the design of wider legal channels for labour migration; the role of the social partners and other organisations in this field; a simplified implementation of the directives and the modification of some of them; fact-based discourse to better inform the general public, integration and the fight against discrimination.
Download — Information report: State of implementation of legal migration legislation (Information report – impact assessment)
The proposed measures of the services package aim to make it easier for services providers to navigate administrative formalities, helping Member States identify overly burdensome or outdated requirements on professionals operating domestically or across borders. Rather than amending existing EU rules in the services area, the Commission focuses on ensuring better application.
