SMEs

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Adottati on 14/12/2016
Referenza: 
ECO/404-EESC-2016-00828-00-00-ac-tra
Sessjoni plenarja: 
521 -
Dec 14, 2016 Dec 15, 2016

The Committee considers transparency essential as it is important for all parties, for the companies themselves, and for improving their image and boosting the trust of workers, consumers and investors. While the EESC recognises that most companies operating in the EU are indeed transparent and that investors and shareholders are increasingly paying attention to qualitative corporate social responsibility (CSR) indicators, it is important to focus simultaneously on both the effectiveness and scope of the information being filed and on its quality and veracity. The EESC believes that any further initiative on disclosure of information should include a common set of indicators and at the same time should take into consideration the nature of the company and the sector in which it is operating.

EESC opinion: An appropriate framework for the transparency of companies

Adottati on 20/09/2017
Referenza: 
ECO/419-EESC-2016-02205-00-00-ac-tra
Sessjoni plenarja: 
528 - Sep 20, 2017

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.

EESC opinion: Common (Consolidated) Corporate Tax Base

Adottati on 22/02/2017
Referenza: 
ECO/420-EESC-2016-06092-00-00-ac-tra
Sessjoni plenarja: 
523 -
Feb 22, 2017 Feb 23, 2017

The EESC welcomes the Commission proposal for a Council Directive to improve double taxation dispute resolution mechanisms in the EU. Double taxation is one of the biggest tax obstacles to the Single Market. There is an urgent need for mechanisms ensuring that cases of double taxation are resolved more quickly and more decisively when they arise between Member States. Therefore it is urgent to implement this proposal.

EESC opinion: Improving double taxation dispute resolution mechanisms

Downloads: 

Faster EU solution for double taxation disputes (Europa Portalen - 28.2.2017)

Comment of the rapporteur Andersson

Double taxation dispute proposal is a top priotrity (Financial Times - 6.4.2017)

Adottati on 17/01/2018
Referenza: 
INT/832-EESC-2017-04540-00-00-AC-TRA

The Bulgarian presidency of the Council of the EU has requested the EESC to prepare an exploratory opinion on how to best promote SMEs in Europe with a special focus on a horizontal legislative SME approach and respect of the SBA's "think small first".

 

SME "Think small first"

Adottati on 28/06/2017
Referenza: 
ECO/421-EESC-2016-06737-00-00-ac-tra
Sessjoni plenarja: 
527 -
Jul 05, 2017 Jul 06, 2017

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.

EESC opinion: Digital Single Market VAT (e)-package (VAT on e-commerce, e-publications, e-books)

Adottati on 18/10/2017
Referenza: 
ECO/433-EESC-2017-01106-00-00-ac-tra
Sessjoni plenarja: 
529 -
Oct 18, 2017 Oct 19, 2017

A number of topical industrial developments and trends are currently at the focus of attention. At the same time it should be recognised that people must live everywhere in Europe, including in many regions that these innovative trends are not likely to reach even in the next 50 years. Without undermining their importance and while supporting the political efforts promoting these trends, it is necessary to recall that these businesses are the key element in the creation of new activity and value in resource-constrained areas and are crucial to enhancing economic prosperity and cohesion across Europe. Against this background, the main objective of the opinion is to identify and analyse the particular challenges these businesses face and find solutions and possibilities to support them.

EESC opinion: Family and traditional businesses in regional development

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