A favourable tax system for fair competition and growth (own-initiative opinion) - Related Opinions

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Digital taxation

Priimtos on 13/07/2022
Nuoroda: 
ECO/587-EESC-2022-02060
Rapporteur: 
Benjamin RIZZO (Diversity Europe - GR III / Malta)
Co-rapporteur: 
Petru Sorin DANDEA (Workers - GR II/Romania)

In relation to digital taxation the EESC deems it crucial for both Pillar 1 and Pillar 2  of the OECD to be implemented within the EU as soon as it is feasible, achieving a high degree of consistency with the international agreement that will be negotiated within the OECD/G20 venue. The Committee stresses that properly devised international tax laws on digital businesses are instrumental in preventing tax evasion and tax avoidance practices, as well as in designing a fair, stable and progressive taxation system.

EESRK nuomonė: Digital taxation

Implementing the definitive VAT system

Priimtos on 23/01/2019
Nuoroda: 
ECO/469-EESC-2018-2779-00-00
Referral: 
COM(2018) 329 final 2018/0164 CNS
Rapporteur: 
Krister ANDERSSON (Employers - GR I / Sweden)
Co-rapporteur: 
Giuseppe GUERINI (Diversity Europe - GR III/Italy)

The EESC welcome the definitive destination principle-based VAT system for taxing goods in B2B relations and reminds that it is an important achievement proving the continuous consolidation of the EU internal market. The Committee urges the Commission to explore how a common VAT system for both services and goods can be rolled out as quickly as possible. The EESC recommends greater collaboration between national fiscal and enforcement authorities in order to make the new destination-based VAT system more effective in terms of both effectiveness against fraud and reliability in favour of European enterprises.

EESRK nuomonė: Implementing the definitive VAT system

Downloads: 

Definitive VAT system intra-Union trade of goods COM(2018)329_European Commission presentaton

Taxation of profits of multinationals in the digital economy

Priimtos on 11/07/2018
Nuoroda: 
ECO/459-EESC-2018-01556-00-00-ac-tra-en
Referral: 
COM(2018) 147 final 2018/0072 CNSCOM(2018) 147 final 2018/0072 CNSCOM(2018) 148 final 2018/0073 CNS
Rapporteur: 
Krister ANDERSSON (Employers - GR I / Sweden)
Co-rapporteur: 
Petru Sorin DANDEA (Workers - GR II/Romania)

EESRK nuomonė: Taxation of profits of multinationals in the digital economy

VAT package (I)

Priimtos on 14/03/2018
Nuoroda: 
ECO/442-EESC-2017-05392-00-00-ac-tra
Referral: 
COM(2017) 566 final COM(2017) 567 final 2017/0248 CNSCOM(2017) 568 final 2017/0249 NLECOM(2017) 569 final 2017/0251 CNS
Rapporteur: 
Giuseppe GUERINI (Diversity Europe - GR III / Italy)
Co-rapporteur: 
Krister ANDERSSON (Employers - GR I/Sweden)

 

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.

EESRK nuomonė: VAT package (I)

Support to structural reforms in the Member States

Priimtos on 14/03/2018
Nuoroda: 
ECO/450-EESC-2018-00702-00-00-ac-tra
Referral: 
COM(2017) 825 final 2017/0334 CODCOM(2017) 826 final 2017/0336 COD
Rapporteur: 
Mihai IVAŞCU (Romania)
Co-rapporteur: 
Stefano PALMIERI (Workers - GR II/Italy)

 

The EESC supports the proposal to increase the Structural Reform Support Programme (SRSP) budget and to include a dedicated reform delivery tool for the "reform commitments". Priority should go to the reforms that have direct spill-over effects on the other Member States. While the increase in the SRPS budget is welcomed, its scale is insufficient considering the growing number of requests from the Member States. Special attention should be given to non-eurozone Member States that are on track to join the euro area.

EESRK nuomonė: Support to structural reforms in the Member States

Disincentives to tax avoidance or evasion

Priimtos on 18/01/2018
Nuoroda: 
ECO/436-EESC-2017-03232-00-00-ac-tra
Referral: 
COM(2017) 335 final 2017/0138 CNSCOM(2017) 335 final 2017/0138 CNS
Rapporteur: 
Victor ALISTAR (Romania)
Co-rapporteur: 
Petru Sorin DANDEA (Workers - GR II/Romania)

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. 

EESRK nuomonė: Disincentives to tax avoidance or evasion

Threats and obstacles to the Single Market (own-initiative opinion)

Priimtos on 25/01/2017
Nuoroda: 
INT/786-EESC-2016-1244
Rapporteur: 
Oliver RÖPKE (Workers - GR II / Austria)

The Single Market is coming under growing pressure, partly due to short-sighted national interests, with a significant part of the population increasingly calling it into question. Unnecessary obstacles such as insufficient recognition of qualifications and diplomas, technical constraints at local level, regulatory obstacles due to differences in national legislation and inadequate coordination of e-government solutions at EU level, must be removed to ensure growth, jobs, long-term prosperity.

EESRK nuomonė: Threats and obstacles to the Single Market (own-initiative opinion)

Downloads: 

Citizens-oriented approach to Single market

Obstacles to the Single market

Recommendations on Single market policies

Action Plan on Fairer Corporate Taxation

Priimtos on 09/12/2015
Nuoroda: 
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)
Plenarinė sesija: 
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.

EESRK nuomonė: Action Plan on Fairer Corporate Taxation

Downloads: 

Slideshow DG TAXUD – A Fair and Efficient Corporate Taxation

Completing EMU / Taxation

Priimtos on 10/12/2014
Nuoroda: 
ECO/363-EESC-2014-01468-00-01-ac-tra
Rapporteur: 
Carlos TRIAS PINTÓ (Diversity Europe - GR III / Spain)
Co-rapporteur: 
Petru Sorin DANDEA (Workers - GR II/Romania)
Plenarinė sesija: 
503 -
Dec 10, 2014 Dec 11, 2014

The EESC proposes to reduce and standardise the range of different taxes, extend tax bases, align tax rates more closely, and strengthen cooperation and information exchange mechanisms in order to combat fraud and evasion.

Tax should be captured where the economic substance is located. Feeding into the current political discussion, the EESC equally calls to urgently eliminate practices used in the Member States to grant selected corporations special tax privileges. The Committee wants to involve citizens in combating the black economy, tax evasion and tax fraud by encouraging instruments such as service vouchers and forms of electronic payment that leave a trace.

EESRK nuomonė: Completing EMU / Taxation

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