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Opinion
Goedgekeurd on 20/09/2017
Referentie: 
ECO/430-EESC-2017-00528-00-00-ac-tra

The Committee calls on the Member States to step up their efforts in combatting aggressive tax planning, along with tax avoidance that could lead to significant losses of revenue for Member States' budgets. The EESC believes that the harmonisation and simplification of tax rules should be a priority for the Member States and that the elimination of tax barriers should go hand in hand with these harmonisation efforts. The Committee proposes to extend the common consolidated corporate tax base (CCCTB) and recommends that Member States to look for solutions to implement the recommendations of the High Level Group on Own Resources. Finally, the EESC feels that the introduction of qualified majority voting in the field of direct taxation could support better the efforts to harmonise the rules on establishing the tax base for the main taxes.

Opinion
Goedgekeurd on 20/09/2017
Referentie: 
ECO/419-EESC-2016-02205-00-00-ac-tra

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.

Opinion
Goedgekeurd on 05/07/2017
Referentie: 
ECO/421-EESC-2016-06737-00-00-ac-tra

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.

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

Opinion
Goedgekeurd on 30/03/2017
Referentie: 
ECO/424-EESC-2016-06799-00-00-ac-tra

The EESC very much welcomes the Commission’s package of proposals and hopes that it will contribute effectively to complementing the work done after the crisis to reform the financial sector. The Committee welcomes the underlying holistic and integrated approach and believes that the proposed measures will undoubtedly help strengthen Europe’s prudential and resolution framework for banks. The Committee also these proposals will enable progress to be made not only in further advancing the Banking Union, but also in implementing its third pillar, the European Deposit Insurance Scheme and that certain specific adjustments in the proposals should facilitate the pursuit of a Capital Markets Union.

advies EESC: Amendment to the Capital Requirements Regulation (CRR) to incorporate modifications to the BASEL framework and findings from various reviews required under CRR. (working title)

Downloads: 

EESC insists on proportionality of banking prudential rules (Agence Europe - 31.3.2017)

Opinion
Goedgekeurd on 22/02/2017
Referentie: 
SC/46-EESC-2016-05339-00-01-AC-TRA

The European Economic and Social Committee (EESC) endorses the priorities set out in the European Commission's 2017 Annual Growth Survey.

The European Semester is seen as a good instrument for further progress in policies and reform, leading to recovery and employment. The AGS 2017 outlines the most pressing economic and social priorities, accompanied by specific recommendations, however the EESC takes very seriously the negative aspects of the rules of the Stability and Growth Pact and Country-Specific Recommendations applied at national level to set the euro area fiscal stance.

advies EESC: 2017 Annual Growth Survey

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