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Parliamentary questions
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21 April 2020
Question for written answer
to the Commission
Rule 138
Marek Belka
 Answer in writing 
 Subject: Guidelines to simplify tax compliance for SMEs

The economic crisis caused by the coronavirus outbreak has hit the EU’s economy hard and will continue to undermine the economic development of the EU for the months, or even years, to come. We realise that small and medium-sized enterprises (SMEs), which account for two-thirds of total EU-28 employment, have been most affected. The crisis has taken place in the middle of the tax filing season in the EU, and the Member States have responded by taking special measures such as allowing companies (including SMEs) to file their tax documentation later. The 2018 ‘Study on tax compliance costs for SMEs’ prepared for the Commission states that an ’average enterprise incurs a total enterprise tax compliance costs (...) amounting to 2.5 % of its turnover and to 52 % of its total tax liability’. This could lead us to infer that more support for SMEs in tax matters is crucial if we are to put our economy back on its feet.

1. Leaving previous Council directives concerning administrative cooperation in the field of taxation aside, does the Commission plan to present further means for cooperation among the Member States on tax matters and/or issue guidance for Member States’ administrations to simplify compliance burdens and minimise tax compliance costs for SMEs?

2. Does it agree that such guidelines could be critical during and in the aftermath of the crisis?

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