Diritto societario

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No Green Deal without a Social Deal

Opinion
Adottati on 09/06/2021
Riferimento: 
INT/903-EESC-2020
Rapporteur: 
Norbert KLUGE (Germany)

In its own-initiative opinion, the EESC examines the extent to which existing EU company law currently serves as an "expedient" for the politically-desirable Green Deal and which gaps still need to be closed, in particular regarding corporate social responsibility obligations. The opinion aims at following-up on the European Commission's initiative on due diligence and broadening the debate on sustainable corporate governance interlinking the social, environmental and economic dimensions.

Parere del CESE: No Green Deal without a Social Deal

Combat tax fraud, tax avoidance and money laundering

Opinion
Adottati on 18/09/2020
Riferimento: 
ECO/510-EESC-2020-2020-00997
Rapporteur: 
Javier DOZ ORRIT (Workers - GR II / Spain)

The EESC proposes launching a European pact to effectively combat tax fraud, evasion and avoidance and money laundering. The Committee calls on the European Commission to promote a political initiative involving national governments and the other European institutions in achieving this goal, fostering the consensus needed for this and involving civil society. Cooperation between Member States should be the main pillar of the pact. The Committee urges the European institutions and the Member States to provide the financial and human resources required for the effective implementation of existing European legislation and to agree on a commitment to adopt all necessary new legislative and administrative measures to effectively combat tax offences and bad practices, money laundering and the activities of tax havens. This requires permanent evaluation of the outcome of implementing each measure.

Parere del CESE: Combat tax fraud, tax avoidance and money laundering

Downloads: 

Slideshow used by DG FISMA at the study group meeting ECO/510 on 8 June 2020

European Philanthropy: an untapped potential (Exploratory opinion at the request of the Romanian Presidency)

Opinion
Adottati on 15/05/2019
Riferimento: 
SOC/611-EESC-2018
Rapporteur: 
Petru Sorin DANDEA (Workers - GR II / Romania)

The objective of the opinion, requested by the Romanian Presidency, is to explore which measures and initiatives should be taken at EU and national level in order to promote organised philanthropy and eliminate barriers within the internal market that are hindering the realisation of its full potential, so as to maximize its contribution to EU values, such as cohesion, social justice and European Policies, and to the competitiveness of the European economy.
The opinion is expected to feed into the Romanian presidency programme and into the political priorities for the new Commission.

Parere del CESE: European Philanthropy: an untapped potential (Exploratory opinion at the request of the Romanian Presidency)

Package on European company law

Opinion
Adottati on 17/10/2018
Riferimento: 
INT/841-EESC-2018-01917-00-00-AC-TRA
Referral: 
COM(2018) 239 final 2018/0113 CODCOM(2018) 239 final 2018/0113 CODCOM(2018) 241 final 2018/0114 COD
Rapporteur: 
Dimitris DIMITRIADIS (Employers - GR I / Greece)
Co-rapporteur: 
Norbert KLUGE (Germany)

The EESC supports the proposals that enhance the international competitiveness of SMEs, reduce cost, harmonise and simplify processes for registration, filing of company changes and conversions. It believes that guidance by the Commission to the Member States on transposition of the directives is useful.

Parere del CESE: Package on European company law

Company law

Opinion
Adottati on 27/04/2016
Riferimento: 
INT/780-EESC-2016-00895-00-00-AC-TRA
Referral: 
COM(2015) 616 final - 2015/0283 (COD)
Rapporteur: 
Mr Pegado Liz (Diversity Europe - GR III / Portugal)
Co-rapporteur: 
Mr Barker and Mr Lefevre
Sessione plenaria: 
516 -
Apr 27, 2016 Apr 28, 2016

The EESC fully supports the consolidation, codification and thereby simplification of the text of the proposal relating to certain aspects of company law. The EESC would also have wished for a more ambitious exercise that aimed to codify aspects that are still spread across other legislative instruments.

Parere del CESE: Company law

Action Plan on Fairer Corporate Taxation

Opinion
Adottati on 09/12/2015
Riferimento: 
ECO/383-EESC-2015-02961-00-01-ac-tra
Referral: 
COM(2015) 302 final
Rapporteur: 
Petru Sorin DANDEA (Workers - GR II / Romania)
Co-rapporteur: 
Paulo BARROS VALE (Employers - GR I/Portugal)
Sessione plenaria: 
512 -
Dec 09, 2015 Dec 10, 2015

The EESC expresses its support for the Commission in combating the erosion of Member States' tax bases and unfair tax competition. The Committee in this context endorses the introduction of a CCCTB and is also pleased that the Commission has published a list of non-cooperative tax jurisdictions. The EESC goes even further and proposes that EU rules should include sanctions for companies that continue to run their business through tax havens.

Parere del CESE: Action Plan on Fairer Corporate Taxation

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Slideshow DG TAXUD – A Fair and Efficient Corporate Taxation

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