The EESC welcome the definitive destination principle-based VAT system for taxing goods in B2B relations and reminds that it is an important achievement proving the continuous consolidation of the EU internal market. The Committee urges the Commission to explore how a common VAT system for both services and goods can be rolled out as quickly as possible. The EESC recommends greater collaboration between national fiscal and enforcement authorities in order to make the new destination-based VAT system more effective in terms of both effectiveness against fraud and reliability in favour of European enterprises.
Taxation – qualified majority voting - Related Opinions
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The EESC is of the opinion that persisting imbalances as well as the creation of trust and confidence across Europe require more effective and democratic economic governance, notably in the Eurozone. It has become clear that the current system of rules underpinning the EU, and particularly the euro area, has created confusion on the legal, institutional and democratic fronts. A new approach is therefore needed. With this in mind, the Committee presents its contribution to the new five presidents' report which will propose next steps on better economic governance to the European Council in June. The EESC contribution summarises the different stages and puts forward institutional proposals and preparatory initiatives regarding the completion of the political pillar of the Economic and Monetary Union.
Preparing for Next Steps on Better Economic Governance in the Euro Area - presentation by Baudouin Regout (European commission)
Completing Political Union: How the Euro-Union could work - presentation by Ulrike Guérot (The European Democracy Lab, European School of Governance, Berlin)
The political and institutional aspects of further euro area integration - presentation by Elmar Brok (European Parliament)
The political and institutional aspects of further EMU area integration - presentation by Bernard Snoy (ELEC)
The political and institutional aspects of further euro area integration - presentation by Johannes Lindner (ECB)
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.
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