2004/C 33 E/004E-1954/02 de Glyn Ford a la Comisión Asunto: Año europeo del recuerdo y la reconciliación
Issuing Organization | Comisión de las Comunidades Europeas |
En dicha Comunicación se aborda el tema de la competencia fiscal, especialmente en la sección 2.3., donde se dice que la política fiscal 'tiene que servir prioritariamente los intereses de los ciudadanos y de los empresarios que desean acogerse a las cuatro libertades del Mercado Interior (libre circulación de personas, mercancías y capitales, y libre prestación de servicios). Es imperativo, por lo tanto, que las medidas se centren en la eliminación de obstáculos fiscales para el ejercicio de esas cuatro libertades. Por otra parte, en tanto en cuanto se utilicen los regímenes tributarios para objetivos de asignación, redistribución y estabilización de recursos, las consecuencias deben quedar claras para los agentes económicos a quienes van destinados. Por ambas razones, los sistemas tributarios deben ser más simples y más transparentes. En este orden de cosas es importante reconocer que, mientras que la competencia fiscal perniciosa debe abordarse tanto a escala de la UE como a escala internacional, especialmente en la OCDE, y que deben respetarse las disposiciones del Tratado en materia de ayudas estatales, un cierto grado de competencia fiscal dentro de la UE podría ser ineludible y podría contribuir a reducir la presión fiscal'.
En la Comunicación se reconoce asimismo que la política fiscal no puede ser considerada de forma aislada, sino que deberá ser coherente y con los demás objetivos políticos de la Unión, que deberá respaldar, apoyando, en particular, la modernización de lo que se denomina modelo social europeo. En este contexto, es competencia del Consejo de Ministros decidir qué acciones adoptar prioritariamente. Por otra parte, como precisa la Comunicación, la Comisión sigue considerando indispensable el paso al voto por mayoría cualificada, al menos para determinadas cuestiones fiscales.
Por consiguiente, las declaraciones realizadas sobre competencia fiscal en el artículo publicado en De Morgen se ajustan plenamente a la Comunicación adoptada por la Comisión. Debe tenerse presente, no obstante, que dicha Comunicación menciona varios niveles de acciones a corto, medio y largo...
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