Opinia w sprawie wniosku dotyczącego dyrektywy Rady w sprawie wspólnej podstawy opodatkowania osób prawnych [COM(2016) 685 final]

The subject of the opinion is a Proposal for a directive on a Common Corporate Tax Base examined altogether with the Proposal of a directive on a Common Consolidated Corporate Tax Base (COM(2016) 683 final) as the second part of the same initiative of the European Commission. Their introduction shall limit fiscal sovereignty of Member States. It might result in a necessity of amendments of fiscal 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 and particular budgets of Member States difficult to predict. Current analyses indicate that Poland might lose a part of its tax incomes. Adoption of the discussed rules shall have an influence on taxation of companies which are outside the subject-related scope of the directives, what raises many concerns of constitutional nature. According to the authors, the proposal for a directive is incompatible with the principle of subsidiarity.