Aspecte normative cu privire la relansarea CCCTB - demers pentru o bună guvernare în materia fiscală

Abstract

Until October 2016, Member States have made remarkable progress with many of the key elements of the previous CCCTB (common consolidated corporate tax base) proposal, but have failed to reach a final agreement. Intense competition for mobile tax bases has created new opportunities for aggressive tax planning, while other businesses continue to face double taxation. To improve the existent situation, at the heart of the Commission’s communication on an action plan for a fair and efficient system of taxation for businesses in the European Union, was submitted the proposal to relaunch the CCCTB system, adopted on 17 June 2015 (COM (2015) 302 final).