MEP
IN ACTION
THE EUROPEAN PARLIAMENT
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THE COMMON CONSOLIDATED CORPORATE TAX BASE (CCCTB) AND THE COMMON CORPORATE TAX BASE (CCTB): AN OPPORTUNITY TO SEIZE

The European Parliament gave its opinion on the European reform on corporate tax. The Members of the European Parliament largely supported the harmonisation of the corporate tax base (CCTB) (451 votes in favour, 141 against, 59 abstentions) and its consolidation (CCCTB) (438 votes in favour, 145 against, 59 abstentions).

The ALDE French delegation voted in favour of Tang’s (CCTB) and Lamassoure’s report (CCCTB) because they are two major and complementary steps forward.

To define the taxable income of a company within the Union (CCTB) at a first stage and allow companies to fulfil only one consolidated tax declaration for their activities within the Union as a whole in a second stage (CCCTB) are two useful tools destined to simplify the functioning of companies. They also bring more transparency on the tax rates of member states and they are therefore tackling fiscal evasion.

The European Parliament amended the European Commission’s proposals in order to progressively increase the number of companies which will be obliged to use the new system. The EP also proposes to create a compensation mechanism allowing a smoother transition from the former to the new system for member states which would lose fiscal revenues.

The ALDE French delegation invites the Council of Ministers, which will decide by unanimity, to answer to citizens’ and companies’ expectations for more tax equality and simplified and predictable rules.

The French delegation within the ALDE group is composed by the following MEPs: Jean Arthuis, Jean-Marie Cavada, Thierry Cornillet, Nathalie Griesbeck, Patricia Lalonde, Robert Rochefort and Dominique Riquet.