| Abstract [eng] |
EU Common corporate tax base conception The Commission sees the EU CCTB as a universal solution to the problems of the internal market in the field of corporate taxation. In order to carry out a comprehensive study of the EU CCTB, this master's thesis examines past, present and future of this Commission’s initiative. The first part examines the most important factors shaping the EU CCTB concept, historical development of the EU CCTB initiative. This part of the study allows to assess the importance of the EU’s legislation procedure, the interests of the Member States and the expectations of the EU CCTB in the development of the EU CCTB concept. The results show that the Commission is forced to look for such EU CCTB concept that takes into account, above all, the interests of the Member States and not the problems of corporate taxation in the internal market. As a result effectiveness of the EU CCTB decreases. The second part of the master's thesis examines the results of the search for the concept of the EU CCTB – Commission’s proposals for directives on the implementation of the EU CCTB. The part examines the concept of the EU CCTB proposed by the Commission, identifies its essential elements and main drawbacks. The examples presented in the paper also illustrate the practical application of EU CCTB rules. The study carried out in this part of the paper confirms that the impact of the application of the EU CCTB would be limited, mainly due to the proposed only partially binding application of the EU CCTB. In the third part of this work, the author estimates the perspectives of the EU CCTB. Author advocates that the EU CCTB concept should be updated, particularly, to address the issue of digital business taxation. In this part author also provides a sceptical view on the Commission's informal future plans – to split the EU CCTB into separate initiatives. Finally, based on the results of the study in the first and second parts of this work, author presents a proposal that could make a renewed EU CCTB more acceptable to Member States willing to maintain the status quo. |
