The EC proposes establishing a Head Office Tax system for micro, small and medium sized enterprises (HOT), and amending Directive 2011/16/EU. The objective of the proposal is to give small and medium-sized enterprises (SMEs) operating cross-border through permanent establishments (PE) the option to interact with only one tax administration – that of the Head Office – instead of having to comply with multiple tax systems.
Download — advies EESC: Establishing a Head Office Tax system for SMEs (HOT)
Increasing tensions between geopolitical blocs, supply chain problems and the need to respond to the challenges of climate change, rising resource consumption and social imbalances are now key areas of activity in European industrial policy.
Download — advies EESC: Industrial Policy as an instrument to reduce dependencies and boost an EU market for green products in the resource and energy-intensive industries (REEIs)
Climate diplomacy frames climate change as an external action policy topic and highlights the need to integrate climate objectives and address climate related risks at the highest diplomatic level and across all policy areas. Through this opinion we build on our previous work in this area and also explore practical aspects of the EU climate diplomacy.
The Covid 19-pandemic has drawn attention to the role of the pharmaceutical industry and to production, availability and affordability of medicines and medicinal products on the European market.
Dependency on critical ingredients, such as active pharmaceutical ingredients (APIs), became obvious when China and India limited exports. According to current data, up to 80% of APIs used in Europe and about 40% of finished medicines sold in Europe come from China or India. The European Union's increasing dependence on API supplies has led to a partial loss of capability to manufacture active substances independently, which poses a potential threat to public health in the countries of the European Union.
Download — advies EESC: Securing Europe’s medicine supply: envisioning a Critical Medicines Act
