The Lisbon Treaty and the CCTB (Common Corporate Tax Base): The Debate

34 Pages Posted: 8 Sep 2008

See all articles by Nellie Munin

Nellie Munin

Zefat Academic College - School of Law

Date Written: August 18, 2008

Abstract

The fact that direct taxation in the EU is still not integrated, and maybe will never be fully integrated, is one of the major obstacles for the 'single market'. The essay describes the history of attempts (and failures) to harmonize direct taxation in the EU - fully or partly. It concentrate on the enhancement of a common corporate tax base, by one of two optional techniques: the attempt to achieve qualified majority vote on direct tax matters in the rejected EU constitution, and the threat to use the Enhanced cooperation procedure, which is already embodied in the EC Treaty but is improved by the Lisbon Treaty, recently rejected by the Irish referendum. The essay analyzes the chances of such a move as well as the possible implications thereof.

Keywords: Harmonization of direct taxation, EU Constitution, Common corporate tax base (CCTB), Qualified majority vote (QMV), Enhanced cooperation

Suggested Citation

Munin, Nellie, The Lisbon Treaty and the CCTB (Common Corporate Tax Base): The Debate (August 18, 2008). Hebrew University International Law Research Paper No. 06-08, Available at SSRN: https://ssrn.com/abstract=1233982 or http://dx.doi.org/10.2139/ssrn.1233982

Nellie Munin (Contact Author)

Zefat Academic College - School of Law ( email )

11 Jerusalem St.
Zefat, 1320611
Israel

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