The EESC welcomes the fact that the Recovery and Resilience Facility regulation confirms the importance of genuine civil society involvement in the development of national plans and advocates for the establishment of binding conditionality for such consultation. To support economic development the EESC considers the full operation of the Single Market as well as fiscal policies and support measures crucial, while calling for the establishment of new fiscal rules that reflect social and economic realities after the pandemic. New instruments to combat tax evasion, undeclared work and the shadow economy are also called for. The EESC also welcomes the inclusion of the green and digital transitions, but regrets the insufficient attention paid to social issues. Efforts to move rapidly towards a green and digital economy must not result in a further increase in poverty and greater social exclusion.