Der eu-richtlinienvorschlag zur ccctb – anmerkungen aus theorie und praxis

Direct taxation in the EU: the common corporate tax base as the next sub-step towards harmonization

“…96 Since the tax base envisaged by the proposal is based on the profit and loss approach, capital consolidation, debt consolidation as well as consolidation of expenses and income do not apply. 97 Only profits and losses arising from intra-group transactions have to be eliminated, which allows cross-border losses to be offset and disarms the explosiveness of transfer pricing. 98 Even though a CCTB or a CETB does not provide these advantages, intra-group profit and loss elimination should still apply within the framework of a national group taxation system.…”

“…The realization principle requires that goods or services already be transferred to the market. 99 According to the CCCTB proposal, a resident taxpayer forms a group with all its qualifying subsidiaries and permanent establishments located in a EU Member State. 100 This is often referred to as "all-in-or-all-out" principle, which is designed to forestall cherry picking.…”

“…103 The CCCTB proposal's definition of the consolidation scope is based exclusively on legal criteria. 104 Indeed, economic criteria were…”

“…86 of the CCCTB proposal reflects the generation of income more adequately. 109 However, the weighting as well as the design of labour, asset and sales factors will probably be put to further discussion. For instance, a complaint often voiced is that the exclusion of intangible and financial assets puts member states with large service industries and high levels of productivity at a disadvantage, whereas labourintensive economies would benefit unduly.…”

“…111 Furthermore, the CCCTB proposal is based on the concept of a one-stop shop. 112 According to this concept, the principal member of a group performs all administrative procedures on behalf of the whole group with its own tax authority. 113 This ranges from the notice to opt for the CCCTB regime (Arts.…”