ANNEX

The following amendments were rejected during the discussion but received over a quarter of the votes.

Amendment 12

Point 5.5

Amend as follows:

5.5 comprehensive measures being implemented to prevent Base Erosion and Profit Shifting (BEPS) by multinational corporations including the introduction of a ‘common consolidated corporate tax base (CCCTB) and for combatting VAT fraud by closer cooperation between Member States on a daily basis. , as well as taxation of financial transactions, fuels and carbon dioxide emissions which, if levied at European level, would be able both to act upon a transnational tax base and to counteract the global impact on the environment ’ ( 1 ) The EESC has also called in several of its opinions for more investment in infrastructure and public services, projects that would generate growth and well-being for its citizens. The EESC has also voiced its support fora ‘common consolidated corporate tax base (CCCTB) This would decrease tax avoidance and provide uniformity in fiscal policy. The EESC has also noticed that ‘Europe seemingly has a strong position in growing innovative high tech firms, but when these companies are in need of robust capital investments, they usually go bankrupt’ ( 2 ).

Reason

In order to avoid misunderstandings, we should stick to general statements. There have not yet been any discussions in the Committee either regarding the taxation of multinational corporations as a source of own resources, or regarding a common European tax base for, and the taxation of, fuels and carbon dioxide emissions. The Financial Transaction Tax would decrease the pensions of workers and the since many years ongoing Council work through Enhanced Cooperation has completely stalled. Similar remarks to this amendment was made to Opinion of the European Economic and Social Committee on the Reflection paper on the future of EU finances (COM(2017) 358 final) (3).

The amendment was rejected by 76 votes for, 98 votes against with 16 abstentions.

Amendment 11

Point 5.6

Add as follows:

5.6 The EU has signed comprehensive trade agreements, such as with Japan , aiming to increase exchanges of goods and services while protecting and improving workers' rights and taking account of environmental challenges. However, in the past few years, protectionist currents have emerged, with trade wars brewing. The EU needs to continue on its path of promoting free, fair and sustainable trade in a multilateral system and trade agreements that respect social, consumer and environmental rights, while supporting businesses to grow and evolve. Protectionism does not benefit the citizens. The World Trade Organisation will have an important role to play, and it is crucial that the EESC plays its role in its reform ( 4 ). Closing borders and blocking trade cannot be the way forward in any circumstances.

Reason

To improve readability by giving one specific example of the EU's free trade agreements – to make a reference to the EU-Japan EPA

As we know, the EU-Japan EPA entered into force on 1 February 2019 and it’s the biggest trade deal concluded by both sides.

It covers 640 million people of EU and Japan, almost a third of global GDP, and 37 % of global trade.

74 000 EU companies export to Japan and 600 000 jobs tied to EU exports to Japan. It is also good for consumers as there will be more choice at lower price. In addition, it also sends a clear signal that 2 of the world biggest economies strongly support free, fair and rules-based trade.

The amendment was rejected by 73 votes for, 111 votes against with 11 abstentions.

(1) OJ C 81, 2.3.2018, p. 131 .

(2) OJ C 440, 6.12.2018, p. 79.

(3) OJ C 81, 2.3.2018, p. 131.

(4) OJ C 159, 10.5.2019, p. 15.