EU Inc. – între ambiția integrării și limitele fiscalității naționale
EU Inc. – Between the Ambition of Integration and the Limits of National Taxation

Summary/Abstract: The EU Inc. initiative reflects a shift in European integration efforts, moving away from the politically sensitive harmonisation of corporate taxation, made evident by the BEFIT stalemate, towards company law and the standardisation of cross-border legal forms. The European Commission’s March 2026 proposal introduces EU Inc. as an optional corporate form governed by directly applicable rules across all Member States, with the potential to reduce legal fragmentation and operational costs. However, taxation remains entirely within the competence of national legal systems, with key areas such as tax residence, withholding taxes and permanent establishment risks continuing to be regulated domestically. This structural asymmetry transfers complexity from the legal to the tax sphere and limits the practical fiscal neutrality of EU Inc., particularly in jurisdictions characterised by strong administrative formalism, such as Romania. As a result, while EU Inc. simplifies the legal form, it does not eliminate the need for a comprehensive tax analysis, with its success ultimately depending on how Member States integrate it into day-to-day tax practice.

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