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19 April 2012

EP Plenary: Corporate taxation - Parliament pushes for a compulsory common base


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欧州議会は木曜日、欧州委員会の法案に対する議会の立場を示す投票において、CCCTB(共通統合法人課税標準)の利用を義務付けるべきであるとの姿勢を示した。欧州委員会は加盟各国による自主的な利用を提案していた。


"This harmonised system for calculating the tax base makes it possible for companies to consolidate the results of their individual branches, which allows them to compensate for any losses a group member might have. This makes it easier for companies to have and keep branches in different Member States and it reduces red tape. In addition, the system ensures that economic and social aspects are more important than purely fiscal reasons when companies choose their locations", said the lead MEP on the matter, Marianne Thyssen (EPP, BE).

A mandatory system

The common consolidated corporate tax base (CCCTB) should become mandatory after a transition period, says the resolution, which was approved with 452 votes in favour, 172 against and 36 abstentions. Initially, the CCCTB would only apply to European cooperative societies, which are by nature cross-border. After five years, it would apply to all companies except small and medium-sized enterprises (SMEs) which could opt in if they so wish. For SMEs, the Commission should work to reduce administrative burdens so as to enable those with cross-border activities to benefit from adhering to the CCCTB system.

Start with those in favour

Parliament's position also proposes that if not all Member States wish to take part in the scheme, then those that do could introduce it via the EU's enhanced cooperation procedure.

Minimum tax harmonisation?

The CCCTB system would give companies a single set of rules for calculating their taxable profits, rather than having to comply with differing accounting rules in each Member State in which they work.

As a set of rules for computing taxable income, CCCTB does not impose any common tax rates.

Press release



© European Parliament


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