Opinion of the European Economic and Social Committee on the ‘Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee — A new European approach to business failure and insolvency’ COM(2012) 742 final and on the ‘Proposal for a regulation of the European Parliament and of the Council amending Council Regulation (EC) No 1346/2000 on insolvency proceedings’ COM(2012) 744 final — 2012/0360 (COD)