The EESC adopted this opinion after in-depth work carried out during the four meetings of the study group. The opinion also reflects the national debates with civil society organisations carried out in all Member States between 2 September and 2 November 2016. These discussions were coordinated by three members of the EESC ('trios') from the country concerned, often in cooperation with the European Commission (15 debates) or the national economic and social council (7 debates). Participants came from a wide range of employers' and trade union organisations and other civil society organisations, as well as, to a lesser extent, from the academic world. A total of 116 EESC members and nearly 1,800 representatives of civil society organisations participated in the 28 debates. The conclusions/recommendations of the national debates have been grouped in the opinion, while the reports on the national debates will be published separately.
The EESC takes note of the Fourth Report on the State of the Energy Union (SEU), supports the objectives of the Energy Union and welcomes the emphasis on the engagement and mobilisation of EU society to take full ownership of the Energy Union.
The 2030 Agenda, the new global framework for sustainable development agreed by the UN in 2015, needs to be reflected in EU's development policy, the major orientations of which are set out in the 2005 European Consensus on Development ("the Consensus").
To this end, the Commission issued Communication COM(2016) 740, "Proposal for a New European Consensus on Development: Our World, Our Dignity, Our Future" in November 2016. Interinstitutional negotiations are expected to result in its endorsement in the form of a Joint Statement by the Council, the European Parliament and the Commission, in May 2017.
The Commission recently published a Communication on a Renewed Partnership with the ACP Group of countries. ACP-EU relations are currently governed by the Cotonou Partnership Agreement that will expire in 2020, therefore the Commission has published recommendations on what the future structure should be. Last year the EESC already drafted a general opinion on the post-Cotonou framework; this new opinion will have to answer specifically to the Commission's communication.
The EESC is a strong advocate of a fair, well-administered and sustainable development policy at EU level. It is also very committed to the cause of greater tax justice. In recent years, questions have been raised as to whether the international tax policies of the Member States, in particular the concluding of certain types of double taxation agreements, are consistent with EU development policy objectives.