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.
Download — Avizul CESE: The Anti Tax Avoidance Package
The EESC supports the intention of the Dutch Presidency of the Council to address poverty through integrated approaches and through cooperation between public and private stakeholders. However, to do so, Member States must be supported by a common European framework and best-practice actors by national anti-poverty strategies. The EU Council should reiterate the commitment made to meet Europe's poverty target by 2020.
Download — Avizul CESE: Fighting poverty (exploratory opinion requested by the Dutch presidency)
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.
Slideshow DG TAXUD – A Fair and Efficient Corporate Taxation
The EESC supports the European Digital Single Market Strategy proposed by the Juncker Commission, which is an extension of existing digital strategies and programmes. Its intention is to end the fragmentation of European digital policy into 28 strategies and national digital markets and merge them within a European approach, so as to guarantee a leading position for the EU in the global digital economy, a privilege that has become the preserve of third countries.
The EESC is convinced that the European Union, which has at its disposal excellent skills and considerable experience in certain aspects of digital technology, can still catch up. With this in mind, the EESC strongly recommends developing multidisciplinary research poles and European synergies in the European Research Area, in spheres such as cloud computing, nano-electronics, the storage and processing of big data, appliances that can be consulted or controlled remotely (connected objects), and smart services.
Download — EESC opinion: Digital Single Market Strategy
The development of global markets is fuelling demand for energy, raw materials, food, medical supplies and transport. Yet climate change, limits to the regenerative capacity of ecosystems, and scarcity of raw materials necessitate smart and responsible use of natural resources.
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Download — EESC opinion: Strengthening the European chemical industry's innovative capacity and competitiveness through nanotechnology (own initiative opinion)
The European Commission presented a comprehensive European Agenda on Migration on 13 May 2015, outlining, in addition to the immediate measures proposed shortly thereafter by the Commission to respond to the crisis situation in the Mediterranean, further initiatives that need to be taken to provide structural solutions for better managing migration in all its aspects.
Download — Avizul CESE: European Agenda on Migration: Second implementation package - A European list of safe countries of origin
Following the Baltic, Danube and Adriatic Ionian Regions, the Alpine space was the fourth to adopt its macro-regional strategy on 28 July 2015. The EESC welcomes the EU Strategy for the Alpine Region and sees it as an element of value added for the Alpine area as well as a driver for development that can nurture the competitiveness and cohesion of Europe as a whole.
Download — EESC opinion: EU Strategy on the Alpine Region
A genuine stabilisation of the economic and monetary union (EMU) can only succeed if the deficits in the EMU architecture are solved and to this end major reforms are undertaken. The longer the current austerity policy continues, that primarily looks at spending cuts without the addition of an effective investment plan and measures to enhance income through growth, social cohesion and solidarity, it will become increasingly clear that Europe's economic integration and prosperity is at risk from growing social inequalities. The EESC calls for greater "parliamentarisation" of the euro area, with a grand EP committee comprising all members of parliament from the euro area and from those countries wishing to join (26 Member States), combined with stronger coordination of members of parliament from the euro area on EMU issues (COSAC +).
Download — EESC opinion: The community method for a democratic and social EMU
The Economy for the Common Good model proposes the transition towards a "European Ethical Market" which will foster social innovation, boost the employment rate and benefit the environment, for example through using indicators of wellbeing and social development beyond the GDP such as the Common Good Product and the Common Good Balance Sheet. The EESC considers that the Economy for the Common Good model is conceived to be included both in the European and the domestic legal framework and demands from the European Commission, in the framework of the upcoming renewed CSR strategy, to make a qualitative step in order to reward (in terms of public procurement, access to external markets, tax advantages, etc.) those enterprises that can demonstrate higher ethical performance.
