Fighting against tax avoidance and aggressive tax planning, both at the EU and at a global level, is an important political priority for the European Union. The EESC welcomes and endorses the Commission proposal, which aims to make the taxation system more transparent as this measure will boost public confidence. The EESC suggests that the Commission should aim for a more ambitious package. It proposes the disclosure of a wider range of data, the gradual reduction of the turnover threshold of EUR 750 Million and that the disclosed data is made publicly available in one of the official languages of the EU in order to achieve the objective of giving the public genuine access to data for the whole single market.
BELASTINGEN - Related Opinions
The EESC welcomes the "Action Plan on VAT", and calls for a definitive VAT system that is clear, consistent, robust and comprehensive, as well as proportionate and future-proof. The Committee welcomes the strong focus on closing the VAT gap and tackling the susceptibility of VAT to fraud. There should be results delivered without delay, including by improving cooperation between tax administrations. “Bona fide” enterprises should be protected and no new excessive measures should be imposed on them. The future system of reduced rates must combine flexibility and legal certainty, be transparent, and for the sake of simplicity the number of reduced rates and exemptions must be limited.
The EESC has in numerous opinions urged for a fair, efficient and growth-friendly corporate tax system, based on the principle that companies should pay taxes in the country where profits are generated. Thus, the Committee welcomes the Commission’s initiatives intended to combat aggressive tax planning and broadly supports the proposed measures as regards the essential elements of the two legislative proposals, the Anti-Tax-Avoidance-Directive as well as the Directive on Administrative Cooperation. It advocates for a more precise scope and framework in certain specific areas (such as e.g. the switch-over clause). The Committee urges to finish drawing up the list of countries or regions which refuse to apply good governance standards and considers that the envisaged legislative measures should not apply to SMEs.
The EESC expresses its support for the Commission in combating the erosion of Member States' tax bases and unfair tax competition. The Committee in this context endorses the introduction of a CCCTB and is also pleased that the Commission has published a list of non-cooperative tax jurisdictions. The EESC goes even further and proposes that EU rules should include sanctions for companies that continue to run their business through tax havens.
The EESC welcomes the Proposal for a Directive presented by the European Commission, through which the Commission is continuing to implement the measures included in the action plan to strengthen the fight against tax fraud and tax evasion. Information on advance tax rulings and advance pricing arrangements is very important and can help the Member States to trace artificial transactions. The EESC recommends that the Member States make efforts to ensure that the provisions of the proposal for a directive are transposed correctly.
The European economic governance rules, conceived in crisis, played an important role in fiscal consolidation and economic policy coordination, but the cost was high in terms of growth and employment. The quantitative easing measures now being embarked upon by the European Central Bank need to be matched by greater political initiatives by the Member States. In the review of the Multiannual Financial Framework in 2016, there is a need to back urgent structural reforms of common EU interest with some form of fiscal capacity. A reasonable deviation from the 3% deficit parameter should be considered as a temporary exception for a given number of years and not be automatically liable to sanctions. A lack of implementation of country-specific recommendations (CSRs) could be countered by real involvement of civil society and the social partners in drawing up CSRs.
The EESC proposes to reduce and standardise the range of different taxes, extend tax bases, align tax rates more closely, and strengthen cooperation and information exchange mechanisms in order to combat fraud and evasion.
Tax should be captured where the economic substance is located. Feeding into the current political discussion, the EESC equally calls to urgently eliminate practices used in the Member States to grant selected corporations special tax privileges. The Committee wants to involve citizens in combating the black economy, tax evasion and tax fraud by encouraging instruments such as service vouchers and forms of electronic payment that leave a trace.