Qual o futuro da CCCTB?

Notícia da International Tax Review (ITR) de 20 de Janeiro:

"Common tax base plans on hold under new EU presidency

Joanna Faith

In another setback to the European Commission's campaign to introduce a harmonised corporate tax base across the EU, the Czech Republic has said that plans for the initiative will not progress during its six-month presidency.

"We will not address this issue during our presidency," finance minister Miroslav Kalousek said at a recent briefing on the Czech priorities for its presidency.

This obstacle is one of many the Commission has faced during its controversial campaign for a common consolidated corporate tax base (CCCTB). In September last year, Commissioner Laszlo Kovacs delayed the release of the legislative proposal saying there was still more work to be done. This was despite saying in October the previous year that he would present a proposal "after the summer break in 2008".

The previous French presidency also failed to move the project forward even though finance minister Christine Lagarde pledged action when France's presidency began in June.

Rumours suggest the Commission wants to wait until after the second Irish referendum on the Lisbon Treaty, scheduled to be held in October, before releasing a proposal. Ireland has been one of the most vocal member states opposing the CCCTB. In the first referendum last year, no campaigners claimed the initiative was a forerunner to a harmonised corporate tax rate across Europe which would threaten the country's 12.5% charge.

But tax advisers think the latest delay could be a sign the project is too complex.

"It's one of those grand ideas which is good in concept but when it comes to the nuts and bolts it's very difficult," said Fintan Clancy from the Irish law firm, Arthur Cox.

"There are 27 legal and accounting systems underlining all transactions. Then profits would have to be split between countries which would lead to great disagreement," he said.

Despite the campaign's setbacks, the Commission is still adamant it will produce a legislative draft.

"We are working on the impact assessment and we give it the necessary time before any proposal," said a Commission spokesperson.

But Clancy isn't sure about the validity of this comment.

"If the Commission can't assess the impact of something quickly, it's questionable if it's worth the effort," he said.

The uncertain economic situation could also cause problems for the CCCTB. "On a combined basis the consolidated tax base would increase Europe's competitiveness but there is also genuine competition between EU member states," said Sue Bonney from KPMG in the UK.

"Countries want their own investment. They have fiscal or potential fiscal deficits and they are scrapping for tax revenue wherever they can get it," she said."

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