Taxation policies are fundamental for the SDGs as they determine the economic environment in which investment, employment, and innovation take place while providing the government with revenues for financing public spending. Businesses are global drivers of productivity, inclusive economic growth, job creation, investment and innovation. Private sector expertise holds the keys to unlocking many of the challenges linked to sustainable development. Tax bases should be as broad as possible allowing tax rates to be as non-distortive as possible.
Fiscalidade - Related Opinions
In the opinion, the Committee states that taxation policy in general and combating tax fraud in particular must remain a priority for the next European Commission. In this line, the EESC endorses a debate on gradually shifting to QMV and the ordinary legislative procedure in tax matters, while recognising that all Member States must at all times have sufficient possibilities to participate in the decision-making process. Moreover, the Committee believes that any new rule must be fit-for-purpose and that certain conditions need to be met to successfully implement QMV: a sufficiently strong EU budget; better coordinated economic policy; and a substantial analytical work assessing to what extent current tax measures have been insufficient.
The absence of economic and social convergence among Member States and regions is a threat to the political sustainability of the European project and all the benefits it has brought to European citizens. Developing economic and labour market resilience with economic, social, environmental and institutional sustainability should be the principle guiding policies. This will foster upwards convergence and fairness in the transition towards a climate-neutral economy while managing the challenges posed by digitalisation and demographic change.
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.
The Committee believes that the amount of funding allocated is insufficient considering the aims to be pursued and considers it important to provide equipment with the commensurate speed to those customs offices under greatest pressure to carry out controls, such as sea border offices.