Opinions with Workers' Group members as rapporteur/co-rapporteur/rapporteur-general
The EESC fully supports the Commission proposal on the misuse of shell companies for tax purposes and its objectives. Ensuring an effective, fair taxation across the single market is crucial to favour a real recovery after the COVID-19 pandemic. The Committee supports the choice of a Directive aimed at ensuring a common legal framework among Member States. The nature of the subject matter to be regulated and the objectives pursued means that they cannot be handled through single initiatives by Member States in their respective legal systems.
The EESC underlines that the shortcomings of the Directive relate to its actual transposition and implementation by the Member States, in particular the considerable variability in sanctions, which in most cases means they do not do much to dissuade employers from hiring illegally staying third‑country nationals. The EESC calls on Member States to step up their efforts to implement the Directive and to work actively with the Commission to ensure it is effective. As regards sanctions, the EESC fully supports the Commission's commitments and recommendations to the Member States and puts forward many additional recommendations on how to make the sanctions effective.
The EESC welcomes the European Commission's proposal for a Directive on improving working conditions in platform work. The EESC underlined that the platform economy opens up opportunities for both businesses and workers but also raises concerns, which need to be addressed at European and national level and through collective bargaining. The EESC deems it necessary to ensure equal treatment between "traditional" companies and those using digital means based on the functions of algorithmic management, when used to manage work organisation and employment relations: direction, control and/or organisational power. The EESC supports the aim of the European Commission's legislative proposal to address the very diverse regulations in the Member States on the legal classification of the employment relationship.
Environmental criminal offences are a growing concern for human health, the environment and the economy that is reflected in increasing levels of pollution, degradation of wildlife, a reduction in biodiversity and the disturbance of ecological balance within and outside the EU. This EESC opinion will cover the Commission's Proposal for the new Directive and the Communication that accompanied it.