Opinia w sprawie wniosku dotyczącego dyrektywy Rady w sprawie wspólnej podstawy opodatkowania osób prawnych [COM(2016) 685 final]
Legal opinion on the Proposal for a Council directive on a Common Corporate Tax Base (COM (2016) 685 final)

Summary/Abstract: The subject of the opinion is a Proposal for a directive ona Common Corporate Tax Base examined altogether with the Proposal of a directiveon a Common Consolidated Corporate Tax Base (COM(2016) 683 final) as the secondpart of the same initiative of the European Commission. Their introduction shall limitfiscal sovereignty of Member States. It might result in a necessity of amendments offiscal substantive law, organization of the tax administration, as well as tax procedures.Effects of the discussed draft rules are regarding budget of the European Union andparticular budgets of Member States difficult to predict. Current analyses indicate thatPoland might lose a part of its tax incomes. Adoption of the discussed rules shall havean influence on taxation of companies which are outside the subject-related scope ofthe directives, what raises many concerns of constitutional nature. According to theauthors, the proposal for a directive is incompatible with the principle of subsidiarity.

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