TFL Vsebine / Revija SIR*IUS

Determination of Common Consolidated Corporate Tax Base - A Challenge for the EU in the Tax Field

Evropska unija si že več kot 50 let prizadeva za uskladitev sistema davka na dohodek pravnih oseb v državah članicah. Davčne ovire, s katerimi se spopadajo investitorji na skupnem trgu, so še vedno zelo velike. Soobstoj različnih nacionalnih davčnih sistemov v navideznem skupnem notranjem trgu ogroža mobilnost investicij in je v nasprotju s ciljem združenega in konkurenčnega trga. Evropska komisija je zato predlagala uvedbo sistema CCCTB, ki je pri implementaciji že naletel na ovire in ni verjetno, da bo v kratkem zaživel. Zaradi upadanja proračunskih prihodkov v času gospodarske krize so države članice zelo občutljive na proračunske prihodke in se niso pripravljene odreči davčni samostojnosti. Še več, davčni sistemi so postali pomemben konkurenčni dejavnik pri izboru lokacije investiranja. Koristi od davčne konkurence med državami članicami imajo le multinacionalke, ne pa mala in srednje velika podjetja, ki delujejo na lokalnih trgih, ter potrošniki, ki plačujejo ceno v obliki višjih stopenj davka na dodano vrednost in višjih dohodninskih obremenitev.

The European Union have endeavoured for over five decades to harmonise the system of corporate income tax among the member state. Tay impediments faces by investors in the common market, are still considerable. The coexistence of different national corporate tax regimes in the virtual common domestic market threatens the mobility of investments and is in conflict with the aim of fully integrated and competitive market. Therefore, the European Commission has suggested a CCCTB system that has run into obstacles already at its implementation and is not likely to function soon. Due to the decrease in the budget’s income in the time of economic crisis the member states have been very sensitive to the budget’s income and are not ready to give up the tax independence. Moreover, the tax systems have become an important competitive factor in the selection of the location of investment. The multinational firms are the only ones that hold the benefits from the tax competition among the member states and not small or middle-sized companies that operate on local markets as well as not the consumers that pay the price in the form of higher added value tax rate and higher personal income tax.