Aviz în curs de adoptare (updated on 24/11/2023)
Referințe:
ECO/627-EESC-2023Rapporteur:
Sesiune plenară:
583 -
Dec 13, 2023 Dec 14, 2023
Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) - Related Opinions
Displaying 1 - 7 of 7
Aviz adoptat on 23/02/2022
Referințe:
ECO/558-EESC-2021Referral:
COM(2021) 251 final Rapporteur:
The EESC welcomes the Commission initiative for the strategy on business taxation in the 21st century. The EESC strongly supports and appreciates the fact that the Commission is aligning its work with the international discussions and agreements and encourages the Commission to pursue its Action Plan for Fair and Simple Taxation Supporting the Recovery Strategy. The EESC is calling for uniform and globally concerted and coordinated implementation of Pillars 1 and 2 of the OECD agreement.
Aviz adoptat on 08/12/2021
Referințe:
ECO/552-EESC-2021Rapporteur:
Downloads:
Aviz adoptat on 11/07/2018
Referințe:
ECO/459-EESC-2018-01556-00-00-ac-tra-enReferral:
COM(2018) 147 final 2018/0072 CNSCOM(2018) 147 final 2018/0072 CNSCOM(2018) 148 final 2018/0073 CNSRapporteur:
Co-rapporteur:
Aviz adoptat on 27/04/2016
Referințe:
ECO/405-EESC-2016-01284-00-00-AC-TRAReferral:
COM(2016) 25 final 2016/0010 CNSCOM(2016) 25 final 2016/0010 CNSCOM(2016) 26 final 2016/0011 CNSRapporteur:
Co-rapporteur:
Roger BARKER (United Kingdom)
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.
Aviz adoptat on 09/12/2015
Referințe:
ECO/383-EESC-2015-02961-00-01-ac-traReferral:
COM(2015) 302 finalRapporteur:
Co-rapporteur:
Sesiune plenară:
512 -
Dec 09, 2015 Dec 10, 2015
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.
Downloads:
Slideshow DG TAXUD – A Fair and Efficient Corporate Taxation
Aviz adoptat on 26/10/2011
Referințe:
ECO/302-EESC-2011-1585Referral:
COM (2011) 121 - 2011/0058/CNSRapporteur:
Sesiune plenară:
475 -
Oct 26, 2011 Oct 27, 2011
The proposal for a Common Consolidated Corporate Tax Base spurs the debate among policymakers and stakeholders. Opinions diverge whether such a project would remove obstacles to the completion of the Single Market and reduce compliance cost - or if it would rather impose further red tape, raise compliance cost and take away tax sovereignty from national legislators. The EESC generally supports the Commission proposal, but certain aspects remain controversial among it's members.
Displaying 1 - 7 of 7