The Committee calls on the Member States to step up their efforts in combatting aggressive tax planning, along with tax avoidance that could lead to significant losses of revenue for Member States' budgets. The EESC believes that the harmonisation and simplification of tax rules should be a priority for the Member States and that the elimination of tax barriers should go hand in hand with these harmonisation efforts. The Committee proposes to extend the common consolidated corporate tax base (CCCTB) and recommends that Member States to look for solutions to implement the recommendations of the High Level Group on Own Resources. Finally, the EESC feels that the introduction of qualified majority voting in the field of direct taxation could support better the efforts to harmonise the rules on establishing the tax base for the main taxes.
Opinions in the spotlight
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.
Rural development is a horizontal issue that affects practically all policy areas.
The EESC welcomes the Cork 2.0 Declaration that offers strong ongoing support for a rural policy at EU level. The EESC sees itself as a natural partner when it comes to implementing the declaration, and requests that the Commission continue producing progress reports on said implementation.
Rural regions in the EU are not homogeneous and situations vary between and within Member States. These differences mean there is a need for focus and a strategic approach when using available EU funds. This must be based most importantly on initiatives from those living in rural areas.
In its opinion the EESC underlines that the social economy is a key player and helps to achieve the objectives of all European policies with an external dimension: external and security policy, trade policy, neighbourhood policy, climate change policy, development cooperation and sustainable development policy. However, the lack of an appropriate regulatory environment, at both European and national level, prevents this sector from developing its full potential and maximising its impact. The Commission and the Member States must promote the participation, consultation and coordination of their external entrepreneurial and development cooperation activities with the bodies representing the social economy at European and national level, as well as with those of partner countries, and with international social economy organisations with a North-South and South-South dimension.
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.
In its evaluation of the implementation of EU directives on legal migration from the perspective of organised civil society in selected Member States, the EESC considers the impact of these directives to be generally positive, albeit partial and fragmented. It also notes the impact of irregular migration on the directives' applicability.
The EESC provides a series of recommendations, covering the design of wider legal channels for labour migration; the role of the social partners and other organisations in this field; a simplified implementation of the directives and the modification of some of them; fact-based discourse to better inform the general public, integration and the fight against discrimination.
In this exploratory opinion, prepared at the request of the European Commission, the EESC provides its contribution to the ongoing reflection on the modernisation and simplification of the CAP post 2020. A reshaped CAP must retain the positive aspects of the current policy and adopt new measures to deal with the new challenges which include societal demands for the delivery of public goods, the EU commitments under the United Nations SDGs, climate change commitments under the COP21, bilateral trade deals and market volatility. A reshaped CAP must also get the correct balance between the needs of the consumer, taxpayers and producers.
President Juncker stressed in his 2016 State of the Union Speech the need for a Europe that protects, empowers and defends. Taking greater responsibility for their security means that Europeans must invest in the development of key defence capabilities to be able to deter, respond and protect themselves against external threats. The European Union must demonstrate that it can act as a provider of hard as well as soft security, addressing calls for greater solidarity in security and defence. The Bratislava roadmap, the European Parliament and the Council of the European Union have also recently underlined this priority.