Grupul fiscal integrat pentru impozitarea profitului: de la exemplul bunelor practici europene la propunerea de lege ferenda
The Integrated Tax Group for Profit Taxation: From the Example of Good Practices to a Future Regulation Proposal

Summary/Abstract: Traditionally, tax regulations on the identification and payment of corporate income tax provide for individual obligations for each taxpayer. The current context of the use of the market for goods and services in several countries in the process of economic activity, both within the borders of the European Union and globally, has generated regulatory methods and mechanisms for determining the taxable profit in a unitary way at the level of a group of companies, whose activity is closely coordinated. Today, the concept of group taxation, also called “fiscal consolidation”, is used to establish the profit tax, within the fiscal regulations of many states, a concept that allows the aggregation of the fiscal results determined by several taxpayers that are linked, directly or indirectly, depending on certain criteria, such as the level of capital holding. This regulation has benefits not only for taxpayers, but also for the states that use it, especially in connection with stimulating the creation and development of domestic holdings, attracting/ maintaining foreign investment and eliminating competitive disadvantages compared to other legislation that uses this concept. The paper analyzes the regulation adopted at the end of 2020 in Romania, from a theoretical point of view but also from the perspective of the CJEU jurisprudence, highlighting some proposals for improvement.

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