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Establishing a Head Office Tax system for SMEs (HOT)

In voorbereiding (updated on 21/11/2023)
Referentie: 
ECO/632-EESC-2023-04262
Referral: 
COM(2023) 528 final 2023/0320 CNSCOM(2023) 528 final 2023/0320 CNS
Rapporteur: 
Katrīna ZARIŅA (Employers - GR I / Latvia)
Zitting: 
584 -
Jan 17, 2024 Jan 18, 2024

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.

Mid-term revision of the Multiannual Financial Framework

Goedgekeurd on 20/09/2023
Referentie: 
ECO/625-EESC-2023-03172
Referral: 
COM(2023) 336 final
Rapporteur: 
Elena-Alexandra CALISTRU (Diversity Europe - GR III/Romania), Konstantinos DIAMANTOUROS (Employers - GR I/Greece), Stefano PALMIERI (Workers - GR II/Italy) (Diversity Europe - GR III / Romania)
Zitting: 
581 -
Sep 20, 2023 Sep 21, 2023

The EESC has issued key recommendations for the mid-term revision of the Multiannual Financial Framework (MFF) 2021-2027. The Committee calls for a prompt agreement on the MFF revision still this year, to guarantee continued financial backing of Ukraine and financing the EU´s evolving political priorities. However, the EESC criticizes the proposed changes as being too limited and lacking ambition, resembling mere patches. It advocates for long-term strategies centred on fiscal sustainability, efficient resource allocation, and measures to guard against unexpected events. Civil society should be engaged for effective planning and monitoring of MFF programmes.

advies EESC: Mid-term revision of the Multiannual Financial Framework

Taxation of cross-border teleworkers and their employers

Goedgekeurd on 13/07/2022
Referentie: 
ECO/585-EESC-2022-00408
Rapporteur: 
Krister ANDERSSON (Employers - GR I / Sweden)

The EESC stresses that the rise of cross-border teleworking pose challenges to the international taxation systems and invites the Member States and the European Commission to work together to find solutions for the new situation. The Committee encourages the European Commission to consider whether a one-stop shop, like in the VAT area, could be set up for cross-border teleworkers to allow the employees and employers to reduce tax disputes and help to ensure that taxes are levied correctly.

advies EESC: Taxation of cross-border teleworkers and their employers

Digital taxation

Goedgekeurd on 13/07/2022
Referentie: 
ECO/587-EESC-2022-02060
Rapporteur: 
Benjamin RIZZO (Diversity Europe - GR III / Malta)
Co-rapporteur: 
Petru Sorin DANDEA (Workers - GR II/Romania)

In relation to digital taxation the EESC deems it crucial for both Pillar 1 and Pillar 2  of the OECD to be implemented within the EU as soon as it is feasible, achieving a high degree of consistency with the international agreement that will be negotiated within the OECD/G20 venue. The Committee stresses that properly devised international tax laws on digital businesses are instrumental in preventing tax evasion and tax avoidance practices, as well as in designing a fair, stable and progressive taxation system.

advies EESC: Digital taxation

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