European Economic and Social Committee 17 May 2006, Opinion of the European Economic and Social Committee on Tackling the corporation tax obstacles of small and medium-sized enterprises in the Internal Market — outline of a possible Home State Taxation pilot scheme (COM(2005) 702 final)

18.8.2006 EN Official Journal of the European Union C 195/58 Opinion of the European Economic and Social Committee on Tackling the corporation tax obstacles of small and medium-sized enterprises in the Internal Market — outline of a possible Home State Taxation pilot scheme (COM(2005) 702 final) (2006/C 195/14) On 23 December 2005 the Commission decided to consult the European Economic and Social