European Economic and Social Committee 28 November 2001, Opinion of the Economic and Social Committee on "World Economic Changes: New Economic Challenges for the European Union"

21.2.2002 EN C 48/79 Official Journal of the European Communities In the meantime, the ESC supports both of the proposed — a more pro-active, well-focused and even-handed use of infringement proceedings in the tax field; mechanisms to be used in pursuing tax policy objectives (1): — an increased use of non-legislative solutions and the mechanism of enhanced co-operation.