Annexes to COM(2011)121 - Common Consolidated Corporate Tax Base (CCCTB) - Main contents
Please note
This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(2011)121 - Common Consolidated Corporate Tax Base (CCCTB). |
|---|---|
| document | COM(2011)121  |
| date | March 16, 2011 |
ANNEX I
(a) The European company or Societas Europaea (SE), as established in Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE)[23] and Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute for a European company with regard to the involvement of employees,[24]
(b) The European Cooperative Society (SCE), as established in Council Regulation (EC) No 1435/2003 of 22 July 2003 on the European Cooperative Society (SCE)[25] and Council Directive 2003/72/EC of 22 July 2003 supplementing the Statute for a European Cooperative Society with regard to the involvement of employees,[26].
(c) companies under Belgian law known as “société anonyme”/“naamloze vennootschap”, “société en commandite par actions”/“commanditaire vennootschap op aandelen”, “société privée à responsabilité limitée”/“besloten vennootschap met beperkte aansprakelijkheid” “société coopérative à responsabilité limitée”/“coöperatieve vennootschap met beperkte aansprakelijkheid”, “société coopérative à responsabilité illimitée”/“coöperatieve vennootschap met onbeperkte aansprakelijkheid”, “société en nom collectif”/“vennootschap onder firma”, “société en commandite simple”/ “gewone commanditaire vennootschap”, public undertakings which have adopted one of the abovementioned legal forms, and other companies constituted under Belgian law subject to the Belgian Corporate Tax;
(d) companies under Bulgarian law known as: “събирателното дружество”, “командитното дружество”, “дружеството с ограничена отговорност”, “акционерното дружество”, “командитното дружество с акции”, “кооперации”,“кооперативни съюзи”, “държавни предприятия” constituted under Bulgarian law and carrying on commercial activities;
(e) companies under Czech law known as: “akciová společnost”, “společnost s ručením omezeným”, “veřejná obchodní společnost”, “komanditní společnost”, “družstvo”;
(f) companies under Danish law known as “aktieselskab” and “anpartsselskab”. Other companies subject to tax under the Corporation Tax Act, in so far as their taxable income is calculated and taxed in accordance with the general tax legislation rules applicable to “aktieselskaber”;
(g) companies under German law known as “Aktiengesellschaft”, “Kommanditgesellschaft auf Aktien”, “Gesellschaft mit beschränkter Haftung”, “Versicherungsverein auf Gegenseitigkeit”, “Erwerbs- und Wirtschaftsgenossenschaft”, “Betriebe gewerblicher Art von juristischen Personen des öffentlichen Rechts”, and other companies constituted under German law subject to German corporate tax;
(h) companies under Estonian law known as: “täisühing”, “usaldusühing”, “osaühing”, “aktsiaselts”, “tulundusühistu”;
(i) companies under Greek law known as "αvώvυμη εταιρεία", "εταιρεία περιωρισμέvης ευθύvης (Ε.Π.Ε.)";
(j) companies under Spanish law known as “sociedad anónima”, “sociedad comanditaria por acciones”, “sociedad de responsabilidad limitada”, and those public law bodies which operate under private law;
(k) companies under French law known as “société anonyme”, “société en commandite par actions”, “société à responsabilité limitée”, “sociétés par actions simplifiées”, “sociétés d’assurances mutuelles”, “caisses d’épargne et de prévoyance”, “sociétés civiles” which are automatically subject to corporation tax, “coopératives”, “unions de coopératives”, industrial and commercial public establishments and undertakings, and other companies constituted under French law subject to the French Corporate Tax;
(l) companies incorporated or existing under Irish laws, bodies registered under the Industrial and Provident Societies Act, building societies incorporated under the Building Societies Acts and trustee savings banks within the meaning of the Trustee Savings Banks Act, 1989;
(m) companies under Italian law known as “società per azioni”, “società in accomandita per azioni”, “società a responsabilità limitata”, “società cooperative”, “società di mutua assicurazione”, and private and public entities whose activity is wholly or principally commercial;
(n) under Cypriot law: “εταιρείες” as defined in the Income Tax laws;
(o) companies under Latvian law known as: “akciju sabiedrība”, “sabiedrība ar ierobežotu atbildību”;
(p) companies incorporated under the law of Lithuania;
(q) companies under Luxembourg law known as “société anonyme”, “société en commandite par actions”, “société à responsabilité limitée”, “société coopérative”, “société coopérative organisée comme une société anonyme”, “association d’assurances mutuelles”, “association d’épargne-pension”, “entreprise de nature commerciale, industrielle ou minière de l’État, des communes, des syndicats de communes, des établissements publics et des autres personnes morales de droit public”, and other companies constituted under Luxembourg law subject to the Luxembourg Corporate Tax;
(r) companies under Hungarian law known as: “közkereseti társaság”, “betéti társaság”, “közös vállalat”, “korlátolt felelősségű társaság”, “részvénytársaság”, “egyesülés”, “közhasznú társaság”, “szövetkezet”;
(s) companies under Maltese law known as: “Kumpaniji ta’ Responsabilita Limitata”, “Soċjetajiet en commandite li l-kapital tagħhom maqsum f’azzjonijiet”;
(t) companies under Dutch law known as “naamloze vennootschap”, “besloten vennootschap met beperkte aansprakelijkheid”, “Open commanditaire vennootschap”, “Coöperatie”, “onderlinge waarborgmaatschappij”, “Fonds voor gemene rekening”, “vereniging op coöperatieve grondslag” and “vereniging welke op onderlinge grondslag als verzekeraar of kredietinstelling optreedt”, and other companies constituted under Dutch law subject to the Dutch Corporate Tax;
(u) companies under Austrian law known as "Aktiengesellschaft", "Gesellschaft mit beschränkter Haftung", "Versicherungsvereine auf Gegenseitigkeit", "Erwerbs und Wirtschaftsgenossenschaften", "Betriebe gewerblicher Art von Körperschaften des öffentlichen Rechts", "Sparkassen", and other companies constituted under Austrian law subject to Austrian corporate tax;
(v) companies under Polish law known as: “spółka akcyjna”, “spółka z ograniczoną odpowiedzialnością”, “spółdzielnia“, “przedsiębiorstwo państwowe“;
(w) commercial companies or civil law companies having a commercial form, cooperatives and public undertakings incorporated in accordance with Portuguese law;
(x) companies under Romanian law known as: “societăţi pe acţiuni”, “societăţi în comandită pe acţiuni”, “societăţi cu răspundere limitată;
(y) companies under Slovenian law known as: "delniška družba", "komanditna delniška družba", "komanditna družba", "družba z omejeno odgovornostjo", "družba z neomejeno odgovornostjo";
(z) companies under Slovak law known as: “akciová spoločnosť ”, “spoločnosť s ručením obmedzeným”, “komanditná spoločnosť ”, “verejná obchodná spoločnosť“, “družstvo“;
(aa) companies under Finnish law known as “osakeyhtiö”/“aktiebolag”, “osuuskunta”/“andelslag”, “säästöpankki”/“sparbank” and “vakuutusyhtiö”/“försäkringsbolag”;
(bb) companies under Swedish law known as “aktiebolag”, “försäkringsaktiebolag”, “ekonomiska föreningar”, “sparbanker”, “ömsesidiga försäkringsbolag”;
(cc) companies incorporated under the law of the United Kingdom.
ANNEX II
Belgien / Belgique
impôt des sociétés/vennootschapsbelasting
България
корпоративен данък
Česká republika
Daň z příjmů právnických osob
Danmark
selskabsskat
Deutschland
Körperschaftsteuer
Eesti
Tulumaks
Éire/Ireland
Corporation Tax
Ελλάδα
Φόρος εισοδήματος νομικών προσώπων κερδοσκοπικού χαρακτήρα
España
Impuesto sobre sociedades
France
Ιmpôt sur les sociétés
Italia
Imposta sul reddito delle società
Cyprus/Kibris
Φόρος Εισοδήματος
Latvija
uzņēmumu ienākuma nodoklis
Lietuva
pelno mokestis
Luxembourg
impôt sur le revenu des collectivités
Magyarország
Társasági adó
Malta
Taxxa fuq l-income
Nederland
vennootschapsbelasting
Österreich
Körperschaftsteuer
Polska
Podatek dochodowy od osób prawnych
Portugal
imposto sobre o rendimento das pessoas colectivas
România
impozit pe profit
Slovenija
Davek od dobička pravnih oseb
Slovensko
Daň z príjmov právnických osôb
Suomi/Finland
yhteisöjen tulovero/inkomstskatten för samfund
Sverige
statlig inkomstskatt
United Kingdom
Corporation Tax
ANNEX III
List of non-deductible taxes under Article 14
Belgien/Belgique
Droits d'enregistrement – Registratierechten
България
None
Česká republika
None
Danmark
Registreringsafgift af motorkøretøjer
Kommunal grundskyld
Kulbrinteskat
Deutschland
Grunderwerbsteuer
Grundsteuer B
Gewerbesteuerumlage
Versicherungsteuer
Eesti
None
Éire/Ireland
Stamp Duties
Vehicle Registration Tax
Residential Property Tax
Ελλάδα
Φόρος Μεταβίβασης Ακινήτων
España
Impuesto sobre Bienes Inmuebles (IBI) / Recargo sobre el IBI
Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados
France
Foncier bati
Taxe professionnelle
Taxe sur les salaires
Taxe d'habitation
Italia
Imposta comunale sugli immobili (ICI) - Fabbricati
Imposta regionale sulle attività produttive (IRAP) – (employers' split)
Κύπρος/Kibris
Taxes on Holding Gains
Latvija
None
Lietuva
None
Luxembourg
Taxe d'abonnement sur les titres de société
Impôt commercial communal
Magyarország
Különadó
Helyi iparűzésiadó
Malta
Taxes on Holding Gains
Nederland
Overdrachtsbelasting
Overige productgebonden belastingen neg - (energy split)
Österreich
Kommunalsteuer
Polska
Podatek od nieruchomości
Portugal
None
România
None
Slovenija
Davek na izplačane plače
Slovensko
None
Suomi/Finland
None
Sverige
Fastighetsskatt
Allmän löneavgift
Särskild löneskatt
United Kingdom
National Non-Domestic Rates from Businesses
Capital Levies
LEGISLATIVE FINANCIAL STATEMENT FOR PROPOSALS
1. FRAMEWORK OF THE PROPOSAL/INITIATIVE
1.1. Title of the proposal/initiative
1.2. Policy area(s) concerned in the ABM/ABB structure
1.3. Nature of the proposal/initiative
1.4. Objective(s)
1.5. Grounds for the proposal/initiative
1.6. Duration and financial impact
1.7. Management method(s) envisaged
2. MANAGEMENT MEASURES
2.1. Monitoring and reporting rules
2.2. Management and control system
2.3. Measures to prevent fraud and irregularities
3. ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE
3.1. Heading(s) of the multiannual financial framework and expenditure budget line(s) affected
3.2. Estimated impact on expenditure
3.2.1. Summary of estimated impact on expenditure
3.2.2. Estimated impact on operational appropriations
3.2.3. Estimated impact on appropriations of an administrative nature
3.2.4. Compatibility with the current multiannual financial framework
3.2.5. Third-party participation in financing
3.3. Estimated impact on revenue
LEGISLATIVE FINANCIAL STATEMENT FOR PROPOSALS
FRAMEWORK OF THE PROPOSAL/INITIATIVE
Title of the proposal/initiative
Legislative proposal for a Common Consolidated Corporate Tax Base (CCCTB)
Policy area(s) concerned in the ABM/ABB structure[27]
Taxation Policy (ABB05)
Nature of the proposal/initiative
X The proposal/initiative relates to a new action
( The proposal/initiative relates to a new action following a pilot project/preparatory action[28]
( The proposal/initiative relates to the extension of an existing action
( The proposal/initiative relates to an action redirected towards a new action
Objectives
The Commission's multiannual strategic objective(s) targeted by the proposal/initiative
The CCCTB will contribute to the re-launching of the single market and the Europe 2020 flagship initiative on the Industrial Policy and contributes to the achievement of the broad objectives for the Union's industrial policy, as set out in Europe 2020'.
The CCCTB is a tax policy measure at the simplification of tax rules, the reduction of compliance cost and the removal of tax obstacles for companies operating cross-border.
Specific objective(s) and ABM/ABB activity(ies) concerned
Specific objective No .
Objective 2: To reduce administrative cost and to tackle tax obstacles in the Internal Market
ABM/ABB activities concerned
Tax Policy (ABB05)
Expected result(s) and impact
Specify the effects which the proposal/initiative should have on the beneficiaries/groups targeted.
To provide companies with the option to apply a common system for taxation in the union (a common and consolidated tax base for the determination of the corporate profits)
Introduce a one-stop shop approach for tax declarations and assessment
Allow cross-border loss-offset
Reduce transfer pricing compliance obligations
Reduce occurrences of double or over taxation
Reduce undue or unintended tax planning opportunities for companies by the parallel application of 27 corporate tax systems in the Union
Indicators of results and impact
Specify the indicators for monitoring implementation of the proposal/initiative.
Complete and appropriate implementation of the CCCTB Directive by the Member States
Proper application of the CCCTB provisions in practice
Grounds for the proposal/initiative
Requirement(s) to be met in the short or long term
Adoption of the CCCTB as included in the Commission work plan for 2011 (as a flagship initiative) and according to the timeline in the published roadmap by 31.3.2011
Added value of EU involvement
The introduction of a common consolidated corporate tax base in 27 Member States cannot be achieved by unilateral (domestic) or bilateral (cross-border) measures and agreements between Member States.
Lessons learned from similar experiences in the past
The introduction of a comprehensive and complex set of rules and provisions to facilitate cross-border trade and investments and abolish tax obstacles (e.g. over taxation or lack of loss-offset) in the internal market is difficult task due to the unanimity requirement for legislative proposals in direct taxation. Similar proposals in the past which mainly proposed mandatory implementation and application by Member State did not meet willingness for a political discussion or were found acceptable in Council.
The CCCTB proposal is built upon an optional and well prepared approach (studies, expert working group meetings, public consultations) over a period of nearly nine years.
Coherence and possible synergy with other relevant instruments
It is a secondary legislative proposal which can stand alone, but there are close links to other tax policy initiatives in the company tax area such as the work of the Code of Conduct Group and more specific measures (e. g. corporate tax Directives targeted to deal with specific matters and coordination initiatives).
Duration and financial impact
( Proposal/initiative of limited duration
- ( Proposal/initiative in effect from [DD/MM]YYYY to [DD/MM]YYYY
- ( Financial impact from YYYY to YYYY
X Proposal/initiative of unlimited duration
- Implementation with a start-up period from 2011 to 2015,
- followed by full-scale operation.
Management mode(s) envisaged[29]
( Centralised direct management by the Commission
( Centralised indirect management with the delegation of implementation tasks to:
- ( executive agencies
- ( bodies set up by the Communities[30]
- ( national public-sector bodies/bodies with public-service mission
- ( persons entrusted with the implementation of specific actions pursuant to Title V of the Treaty on European Union and identified in the relevant basic act within the meaning of Article 49 of the Financial Regulation
X Shared management with the Member States
( Decentralised management with third countries
( Joint management with international organisations (to be specified)
If more than one management mode is indicated, please provide details in the "Comments" section.
Comments
After adoption in Council it is the responsibility of the Member States to properly implement and apply the rules and provisions of the CCCTB Directive.
The Commission services have to monitor and closely follow the developments in the area of corporate taxation and any possible problems encountered in the field of the CCCTB.
MANAGEMENT MEASURES
Monitoring and reporting rules
Specify frequency and conditions.
It is the general approach in tax legislation to demand correlation tables from Member States.
Member States have to communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.
Management and control system
Risk(s) identified
An implementation risk plan for the CCCTB Directive has been prepared and is attached to the CIS-Net Consultation.
Control method(s) envisaged
General approach for legislation proposals in the tax area.
Measures to prevent fraud and irregularities
Specify existing or envisaged prevention and protection measures.
Not applicable at EU level for this proposal.
ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE
Heading(s) of the multiannual financial framework and expenditure budget line(s) affected
NONE
Estimated impact on expenditure
Summary of estimated impact on expenditure
NONE
Estimated impact on operational appropriations
- X The proposal/initiative does not require the use of operational appropriations
- ( The proposal/initiative requires the use of operational appropriations, as explained below:
Estimated impact on appropriations of an administrative nature
Summary
- ( The proposal/initiative does not require the use of administrative appropriations
- X The proposal/initiative requires the use of administrative appropriations, as explained below:
EUR million (to 3 decimal places)
Year 2016 | Year 2017 | Year 2018 | Year 2019 | 2020 to 2022 | TOTAL |
Estimated requirements of human resources
- X The proposal/initiative does not require the use of human resources
- ( The proposal/initiative requires the use of human resources, as explained below:
Estimate to be expressed in full amounts (or at most to one decimal place)
Year N | Year N+1 | Year N+2 | Year N+3 | … enter as many years as necessary to show the duration of the impact (see point 1.6) |
( Establishment plan posts (officials and temporary agents) |
External personnel | As for officials and temporary agents |
Compatibility with the current multiannual financial framework
- X Proposal/initiative is compatible the current multiannual financial framework.
- ( Proposal/initiative will entail reprogramming of the relevant heading in the multiannual financial framework.
Explain what reprogramming is required, specifying the budget lines concerned and the corresponding amounts.
- ( Proposal/initiative requires application of the flexibility instrument or revision of the multiannual financial framework[35].
Explain what is required, specifying the headings and budget lines concerned and the corresponding amounts.
Third-party contributions
- X The proposal/initiative does not provide for co-financing by third parties
- The proposal/initiative provides for the co-financing estimated below:
Appropriations in EUR million (to 3 decimal places)
Year N | Year N+1 | Year N+2 | Year N+3 | … enter as many years as necessary to show the duration of the impact (see point 1.6) | Total |
Specify the c o-financing body | | | | | | | | | |TOTAL appropriations cofinanced | | | | | | | | | | Estimated impact on revenue
- X Proposal/initiative has no financial impact on revenue.
- ( Proposal/initiative has the following financial impact:
- ( on own resources
- ( on miscellaneous revenue
[1] Communication from the Commission, 'EUROPE 2020 - A strategy for smart, sustainable and inclusive growth' - COM(2010) 2020, 3.3.2010.
[2] Communication from the Commission, 'Towards a Single Market Act – For a highly competitive social market economy – 50 proposals for improving our work, business and exchanges with one another' - COM(2010) 608, 27.10.2010.
[3] Communication from the Commission, 'Annual Growth Survey: advancing the EU's comprehensive response to the crisis', COM(2011) 11, 12.01.2010.
[4] Communication from the Commission, 'Review of the "Small Business Act" for Europe', COM(2011)78 final, 23.2.2011.
[5] OJ C […], […], p. […].
[6] OJ C […], […], p. […].
[7] COM(2010) 2020.
[8] OJ L 222, 14.8.1978, p. 11.
[9] OJ L 193, 18.7.1983, p. 1.
[10] OJ L 243, 11.9.2002, p. 1.
[11] OJ L 64, 11.3.2011, p. 1.
[12] OJ L 336 27.12.1977, p.15.
[13] OJ L 281, 23.11.1995, p. 31-50.
[14] OJ L 55, 28.2.2011, p. 13.
[15] OJ L 228, 16.8.1973, p. 3.
[16] OJ L 345, 19.12.2002, p. 1.
[17] OJ L 232.9.12.2005, p. 1.
[18] OJ L 374, 19.12.1991, p. 1.
[19] OJ L 310, 25.11.2009, p. 34.
[20] OJ L 177, 30.06.2006, p. 1.
[21] OJ L 150, 10.6.2008, p. 28.
[22] OJ L 55, 28.2.2011, p. 13.
[23] OJ L 294, 10.11.2001, p. 1.
[24] OJ L 294, 10.11.2001, p. 22.
[25] OJ L 207, 18.8.2003, p. 1.
[26] OJ L 207, 18.8.2003, p. 25.
[27] ABM: Activity-Based Management – ABB: Activity-Based Budgeting.
[28] As referred to in Article 49(6)(a) or (b) of the Financial Regulation.
[29] Details of management modes and references to the Financial Regulation may be found on the BudgWeb site: http://www.cc.cec/budg/man/budgmanag/budgmanag_en.html
[30] As referred to in Article 185 of the Financial Regulation.
[31] Technical and/or administrative assistance and expenditure in support of the implementation of EU programmes and/or actions (former "BA" lines), indirect research, direct research.
[32] CA= Contract Agent; INT= agency staff (" Intérimaire") ; JED= " Jeune Expert en Délégation" (Young Experts in Delegations); LA= Local Agent; SNE= Seconded National Expert.
[33] Under the ceiling for external personnel from operational appropriations (former "BA" lines).
[34] Essentially for Structural Funds, European Agricultural Fund for Rural Development (EAFRD) and European Fisheries Fund (EFF).
[35] See points 19 and 24 of the Interinstitutional Agreement.