Opinia w sprawie wniosku dotyczącego dyrektywy Rady w sprawie wspólnej skonsolidowanej podstawy opodatkowania osób prawnych (COM(2016) 683 final)
Journal Title: Zeszyty Prawnicze Biura Analiz Sejmowych - Year 2017, Vol 53, Issue 1
Abstract
The subject of the opinion is the proposal for a directive on a Common Consolidated Corporate Tax Base examined altogether with the proposal for a directive on a Common Corporate Tax Base (COM(2016) 685 final), as the second part of the same legal initiative of the European Commission. According to the authors, their introduction shall limit fiscal sovereignty of Member States. It might result in a necessity of amendments of fiscal substantive law, organization of the tax administration, as well as tax procedures. Effects of the discussed draft rules regarding budget of the European Union and particular budgets of Member States are difficult to predict. Current analyses indicate that Poland might lose a part of its tax incomes. Adoption of the discussed rules shall have an influence on taxation of companies which are outside the subject-related scope of the directives, what raises concerns of constitutional nature. According to the authors, the proposal for a directive is incompatible with the principle of subsidiarity.
Authors and Affiliations
Jacek Kulicki, Dorota Olejniczak
Keywords
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