The Committee calls on the Member States to step up their efforts in combatting aggressive tax planning, along with tax avoidance that could lead to significant losses of revenue for Member States' budgets. The EESC believes that the harmonisation and simplification of tax rules should be a priority for the Member States and that the elimination of tax barriers should go hand in hand with these harmonisation efforts. The Committee proposes to extend the common consolidated corporate tax base (CCCTB) and recommends that Member States to look for solutions to implement the recommendations of the High Level Group on Own Resources. Finally, the EESC feels that the introduction of qualified majority voting in the field of direct taxation could support better the efforts to harmonise the rules on establishing the tax base for the main taxes.
Adottati on 20/09/2017 - Bureau decision date: 26/01/2017
The EESC believes that equal access to healthcare, one of the main objectives of health policies, can benefit from digital support provided certain conditions are met: equal geographical coverage; bridging the digital divide; interoperability among the various components of the digital architecture (databases, medical devices); and protection of health data which must under no circumstances be used to the detriment of patients. The EESC highlights the need to develop and facilitate people's digital health literacy to encourage a critical approach to health information and to support the development of a nomenclature of reimbursable treatments and wellbeing services
Download — Opinjoni tal-KESE: Impact of the digital healthcare revolution on health insurance (own-initiative opinion)
The EESC agrees with the Commission's proposal to develop the governance of the customs union, but believes that establishing it in a comprehensive way requires multilevel reform and resolute action on the technical front. It also considers that a switch to automated central clearance is needed.
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.
Adottati on 06/07/2017 - Bureau decision date: 22/09/2016
Download — Opinjoni tal-KESE: Application of State aid rules for compensating the provision of services of general economic interest (Decision 2012/21/UE and Community Framework) (own-initiative opinion)
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.
Download — Opinjoni tal-KESE: Improving the effectiveness of EU policies for SMEs (own-initiative opinion)
The European Union is the world's biggest producer of beet sugar and the principal importer of raw cane sugar for refining. EU sugar policy today is supported by three pillars: production quotas, a sugar reference threshold and trade measures (border protection). Production quotas will cease to exist as of 1 October 2017, which means that one of these pillars will fall. Another pillar – border protection – is looking increasingly shaky.
Download — Opinjoni tal-KESE: Industrial change in the EU beet sugar industry (own-initiative opinion)
RoHS 2 addresses the waste hierarchy’s highest priority, waste prevention. Waste prevention includes measures that reduce the content of harmful substances in materials and products. Decreasing the amount of hazardous substances in electrical and electronic waste benefits the management of such waste as a result.
Download — Opinjoni tal-KESE: Restrictions on hazardous substances
The Committee agrees in principle with the Commission's proposal.
Download — Opinjoni tal-KESE: Proposal for a Decision of the European Parliament and of the Council amending Directive 2010/40/EU as regards the period for adopting delegated acts
The EESC stresses the role of national competition authorities (NCAs) to fight against secret cartels and shows its concern with the serious shortcomings regarding the independence and resources of the NCAs in many Member States. It recommends that the powers allocated to the NCAs should also be used in preventive actions and that they should be granted the power to institute legal proceedings in their own right.
Download — Opinjoni tal-KESE: Enforcement of competition rules
The global counterfeit and pirated products industry accounts for up to 2.5 % of global trade, or the equivalent of US $461 billion.
This is equivalent to the GDP of Austria, or that of Ireland and the Czech Republic combined. Right holders, governments and the economy as a whole may suffer significant economic and social losses. A targeted analysis of the European Union shows that, in 2013, imports of counterfeit and pirated products accounted for up to 5 % of imports, or the equivalent of EUR 85 billion.
Download — Opinjoni tal-KESE: The counterfeit and pirated products industry (own-initiative opinion)
The objective of the Communication on the role of waste-to-energy in the circular economy is to ensure that the recovery of energy from waste in the EU is consistent with the objectives pursued in the Circular Economy Action Plan.
Download — Opinjoni tal-KESE: Waste-to-energy under the Circular Economy
The Environmental Implementation Review (EIR) aims to help fill implementation gaps and to maximise the benefits of Union environment legislation by offering tailored-made support to Member States.
Download — Opinjoni tal-KESE: EU Environmental Implementation Review (EIR) 2016: Common challenges and how to join efforts to deliver better results (Communication)
A pro-active mindset in business is needed to open up to increasing flows of data and develop the ability to process big data. Flexible and more adaptable business models must be put in place in the context of the current transformation process.
The Commission should carry out a precise analysis of the state of play and of defensive attitudes to the free flow of data in the Member States in order to remove unjustified barriers by putting the right legal and technical provisions in place. Removing unjustified barriers to free flow of data should be an integral part of a Europe-wide industrial policy. Opening up of national markets should also be covered by the European Semester.
As a matter of principle, contractual freedom in the private sector should be respected. A general EU framework for standards is desirable but standards should in no way hamper innovation. Portability should be promoted.
Download — Opinjoni tal-KESE: Building a European Data Economy (Communication)
Rural development is a horizontal issue that affects practically all policy areas.
The EESC welcomes the Cork 2.0 Declaration that offers strong ongoing support for a rural policy at EU level. The EESC sees itself as a natural partner when it comes to implementing the declaration, and requests that the Commission continue producing progress reports on said implementation.
Rural regions in the EU are not homogeneous and situations vary between and within Member States. These differences mean there is a need for focus and a strategic approach when using available EU funds. This must be based most importantly on initiatives from those living in rural areas.
Download — Opinjoni tal-KESE: From Cork 2.0 Declaration to concrete actions (own-initiative opinion)
In its opinion the EESC underlines that the social economy is a key player and helps to achieve the objectives of all European policies with an external dimension: external and security policy, trade policy, neighbourhood policy, climate change policy, development cooperation and sustainable development policy. However, the lack of an appropriate regulatory environment, at both European and national level, prevents this sector from developing its full potential and maximising its impact. The Commission and the Member States must promote the participation, consultation and coordination of their external entrepreneurial and development cooperation activities with the bodies representing the social economy at European and national level, as well as with those of partner countries, and with international social economy organisations with a North-South and South-South dimension.
Download — Opinjoni tal-KESE: The external dimension of social economy (own-initiative opinion)
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.
Download — Opinjoni tal-KESE: Digital Single Market VAT (e)-package (VAT on e-commerce, e-publications, e-books)
