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  • Adotados on 21/09/2017 - Bureau decision date: 26/01/2017
    Workers - GR II

    Impact assessments of any legislative proposals must be integrated and accorded due importance to the economic, social and environmental dimensions, including for SMEs. The Committee has called for the Parliament, the Council and the European Commission to agree on a common methodology on impact assessments and evaluations, which could also serve as a prompt for the Committee. It is extremely concerned by the findings on the shortcomings of social and environmental impact assessments and the follow-up to consultations. It calls on the Commission to be more transparent and to give fully documented reasons why a particular measure or proposal is or is not to be submitted for impact assessment and/or an ex-post analysis.

  • Adotados on 20/09/2017 - Bureau decision date: 18/10/2016
    Civil Society Organisations - GR III

    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.

  • Adotados on 06/07/2017 - Bureau decision date: 21/01/2016
    Employers - GR I


    In its Opinion, the EESC draws attention to significant inefficiencies still existing in both the formulation and implementation of SME policies, warns against a bureaucratic approach still prevalent in EU policies and calls for a visible, coordinated and consistent horizontal policy for SMEs, based on a multiannual action plan. The EESC also proposes that the Commission assess whether the current definition of SMEs corresponds to their heterogeneity, sectoral dynamics, specific features and diversity during the last decade.

    EESC opinion: Improving the effectiveness of EU policies for SMEs (own-initiative opinion)
  • Adotados on 05/07/2017 - Bureau decision date: 18/10/2016
    (United Kingdom

    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.

    EESC opinion: Digital Single Market VAT (e)-package (VAT on e-commerce, e-publications, e-books)
  • Adotados on 31/05/2017 - Bureau decision date: 13/12/2016
    Civil Society Organisations - GR III

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    EESC opinion: Europe's next leaders: the Start-up and Scale-up Initiative
  • Adotados on 29/03/2017 - Bureau decision date: 18/10/2016
    Employers - GR I
    EESC opinion: EU Regulatory Framework for Financial Services (Communication)
  • Adotados on 22/02/2017 - Bureau decision date: 24/01/2017
    EESC opinion: Ranking of unsecured debt instruments in insolvency hierarchy
  • Adotados on 22/02/2017 - Bureau decision date: 18/10/2016
    Employers - GR I

    The EESC welcomes the Commission proposal for a Council Directive to improve double taxation dispute resolution mechanisms in the EU. Double taxation is one of the biggest tax obstacles to the Single Market. There is an urgent need for mechanisms ensuring that cases of double taxation are resolved more quickly and more decisively when they arise between Member States. Therefore it is urgent to implement this proposal.

    EESC opinion: Initiative on Improving double taxation dispute resolution mechanisms
    Press cut - Faster EU solution for double taxation disputes
    Comment of the rapporteur Andersson
    Financial Times - 6.4.2017
  • Adotados on 14/12/2016 - Bureau decision date: 18/10/2016
    EESC opinion: Council Directive amending Directive 2016/1164/EU on rules against tax avoidance practices (ATAD) regarding hybrid mismatches
  • Adotados on 14/12/2016 - Bureau decision date: 12/07/2016
    Civil Society Organisations - GR III

    The EESC welcomes and supports the Commission's initiative to anticipate the review of the Regulations on European venture capital funds (EuVECA) and European social entrepreneurship funds (EuSEF). The EESC believes that such a regulation can promote the establishment of a capital markets union. The EESC suggests that in order to expand participation in such investment funds, the hitherto very restrictive access criteria, as well as other restrictive conditions, to be significantly relaxed; the Committee proposes to increase the involvement of non-institutional investors and considers it equally important to create an environment in which the financing objectives of social investment funds can develop.

    EESC opinion: Regulation amending the European Venture Capital Fund (EuVECA) and European Social Entrepreneurship (EuSEF) Fund regulations