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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.
The EESC welcomes and supports the European Commission's decision to tackle the problem of intermediaries enabling aggressive tax planning. The Committee notes that the related administrative costs must be reduced to the furthest extent possible for all sizes of businesses and stresses that the taxpayer carries the ultimate responsibility to comply with the proposed directive.
The EESC welcomes the Commission’s proposals and recommends that they be swiftly adopted and implemented by the Member States. The Committee agrees with the Commission's proposal to allow Member States to use two reduced VAT rates and recommends that the Member States continue to apply reduced rates to certain classes of goods and services of general interest.
The EESC welcomes the Commission's proposal for a definitive VAT system and calls upon the Member States to cooperate closely for reaching the agreement regarding the new system. The Committee stresses that the quick fixes proposed by the Commission are important as intermediary steps for the functioning of the VAT system and encourages the Member States to adopt the quick fixes for all businesses.
The EESC welcomes the proposal for a regulation presented by the European Commission on a mechanism to resolve legal and administrative obstacles in a cross-border context. The proposal reflects a new approach and is likely to strengthen the opportunities for cooperation based on subsidiarity between different Member States, and to contribute to more balanced and sustainable socio-economic development of border regions and to the growth of EU GDP.
This own-initiative opinion should answer following questions: Could the EU Single Market benefit from such a technology and how ? What steps could be taken to ensure that EU, its Single Market and its citizens benefit fully from this technology?
It could also reflect on whether and how using blockchain as an overarching infrastructure, in other European policies, could reinforce the European values of the Single Market and make it even more cohesive and democratic.
The EESC agrees with the aims of the Council Recommendation and with some of its proposals. However, it expresses its disagreement with the proposal for the aggregate fiscal stance of the euro area to be neutral, as well as with the way that the recommendation on salaries is formulated.