Europees Parlement wil vennootschapsbelasting harmoniseren (en) - Montesquieu Instituut

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Met dank overgenomen van Europees Parlement (EP), gepubliceerd op woensdag 21 maart 2012, 11:49.

The use of a common consolidated corporate tax base should be compulsory said the Economic and Monetary Affairs Committee on Wednesday, in a vote outlining its position on legislation proposed by the Commission in 2011. The Commission proposed a voluntary scheme.

The lead MEP on the matter, Marianne Thyssen (EPP, BE) said, "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 EU 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."

Approved with 37 votes in favour and 7 against, the text proposes a "roadmap" to make the common consolidated corporate tax base (CCCTB) system obligatory after a transitional period.

In a first phase the system would only apply to European cooperative companies, which are by nature cross-border. After five years it would apply to all companies with the exception of small and medium-sized enterprises (SMEs), which could opt in if they so wished.


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