Brussels, 22/12/2015 (Agence Europe) - At the eighth meeting of the tax governance platform, on 30 November, the Commission announced that its “anti-tax avoidance package” ('ATAP') would tackle the 'BEPS' (base erosion and profit shifting) within the EU and with regard to the rest of the world. It also plans to include an external strategy for effective taxation.
The European Commission also promised the members of the platform that it would make sure that its proposals are compatible with the community acquis and the Treaties, as the banks have expressed concerns on this issue (EUROPE will return to this). It also reminded them that if voluntary cooperation between member states does not work, there are other legal bases than those based on article 115 of the TFEU which could be considered. Basically, the article in question establishes the rule of unanimity at the Council of the EU on taxation issues. The Commission went on to say that the EP had called upon it to explore other possible legal bases.
In the report of its special TAXE committee on tax rulings, the EP called upon the Commission “not to refrain from making use, where appropriate, of article 116 TFEU”. This article stipulates that if there is a difference between the provisions laid down by law, regulation or administrative action in member states which distorts the conditions of competition in the internal market and if a consultation between the member states does not result in an agreement which eliminates this distortion, “the European Parliament and the Council, acting in accordance with the ordinary legislative procedure, shall issue the necessary directives”. In other words, this allows them to use co-decision and qualified majority at the Council.
In 2016, the European Commission is planning an initiative on arbitration. A revised proposed common consolidated corporate tax base (CCCTB) is anticipated towards the end of the summer. (Original version in French by Elodie Lamer)