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Common consolidated corporate tax base (CCCTB) [EU Legislation in Progress]

Written by Gustaf Gimdal and Angelos Delivorias (3rd edition),

Updated on 15.6.2018

© Argus / Fotolia

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals: on a common corporate tax base (CCTB), and on a common consolidated corporate tax base (CCCTB).

Building on the 2016 CCTB proposal, the 2016 CCCTB proposal introduces the consolidation aspect of this double initiative. Companies operating across borders in the EU would no longer have to deal with 28 different sets of national rules when calculating their taxable profits. Consolidation means that there would be a ‘one-stop-shop’ – the principal tax authority – where one of the companies of a group, that is, the principal taxpayer, would file a tax return. To distribute the tax base among Member States concerned, a formulary apportionment system is introduced.

The legislative proposal falls under the consultation procedure. The report was adopted in the ECON committee on 21 February and Parliament’s opinion in plenary on 15 March 2018. the proposal is thus now in the hands of the Council.

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Common consolidated corporate tax base (CCCTB)

Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)
Committee responsible: Economic and Monetary Affairs (ECON) COM(2016) 683

procedure ref.: 2016/0336(CNS)

Consultation procedure (CNS) – Parliament adopts only a non-binding opinion

Rapporteur: Alain Lamassoure (EPP, France)
Shadow rapporteurs:




Hugues Bayet (S&D, Belgium)
Sander Loones (ECR, Belgium)
Lieve Wierinck   (ALDE, Belgium)
Matt Carthy (GUE/NGL, Ireland)
Fabio De Masi (GUE/NGL, Germany)
Eva Joly (Greens/EFA, France)
Marco Valli (EFDD, Italy)
Barbara Kappel (ENF, Austria)
Next steps expected: Adoption by Council

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