Since the launch of the Digital Single Market strategy in May 2015, the Commission has delivered on all key measures and presented 35 proposals in total. The Commission calls for swift co-legislative agreements and for all parties to ensure that the measures proposed are rapidly adopted and implemented to allow people and businesses in the EU to fully benefit from a functional Digital Single Market. With the DSM's results among the more tangible for EU citizens, the EESC is particularly interested in the impact on consumers.
With this package of measures the Commission continues to deliver on its Single Market Strategy – a roadmap to unlock the full potential of the Single Market. This will make it easier for people and companies to manage their paperwork online in their home country or when working, living or doing business in another EU country and it will help ensure that commonly agreed EU rules are respected.
A number of topical industrial developments and trends are currently at the focus of attention. At the same time it should be recognised that people must live everywhere in Europe, including in many regions that these innovative trends are not likely to reach even in the next 50 years. Without undermining their importance and while supporting the political efforts promoting these trends, it is necessary to recall that these businesses are the key element in the creation of new activity and value in resource-constrained areas and are crucial to enhancing economic prosperity and cohesion across Europe. Against this background, the main objective of the opinion is to identify and analyse the particular challenges these businesses face and find solutions and possibilities to support them.
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.
The EESC endorses the aims of the Commission proposals in the area of the CCCTB and recommends the greatest efforts be made to pursue the CCCTB by consensus. The Committee recognizes that the Commission relaunched the CCCTB proposal both with the objective to aid the single market and to combat aggressive tax planning, attributing income where the value is created.
In its Opinion, the EESC draws attention to significant inefficiencies still existing in both the formulation and implementation of SME policies, warns against a bureaucratic approach still prevalent in EU policies and calls for a visible, coordinated and consistent horizontal policy for SMEs, based on a multiannual action plan. The EESC also proposes that the Commission assess whether the current definition of SMEs corresponds to their heterogeneity, sectoral dynamics, specific features and diversity during the last decade.
The EESC welcomes the package on the modernisation of VAT on cross-border e-commerce, and endorses both its objectives and its focus on addressing the concerns of SMEs. The Committee welcomes the proposed extension of the MOSS to goods as it creates conditions for the possible removal of the Low Value Consignment Relief (LVCR) scheme. Furthermore, the amendments to the VAT rates applicable to e-publications rules would eliminate the distinction between physical and non-physical publications, and ensure neutrality in this market.