Opinia w sprawie wniosku dotyczącego dyrektywy Rady w sprawie wspólnej skonsolidowanej podstawy opodatkowania osób prawnych (COM(2016) 683 final)
Legal opinion on the Proposal for a Council directive on a Common Consolidated Corporate Tax Base (COM (2016) 683 final)

Summary/Abstract: The subject of the opinion is the proposalfor a directive on a Common Consolidated Corporate Tax Base examined altogetherwith the proposal for a directive on a Common Corporate Tax Base (COM(2016) 685final), as the second part of the same legal initiative of the European Commission.According to the authors, their introduction shall limit fiscal sovereignty of MemberStates. It might result in a necessity of amendments of fiscal substantive law, organizationof the tax administration, as well as tax procedures. Effects of the discusseddraft rules regarding budget of the European Union and particular budgets of MemberStates are difficult to predict. Current analyses indicate that Poland might lose a part ofits tax incomes. Adoption of the discussed rules shall have an influence on taxation ofcompanies which are outside the subject related scope of the directives, what raisesconcerns of constitutional nature. According to the authors, the proposal for a directiveis incompatible with the principle of subsidiarity.

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