CCCTB
s betydelse för gränsöverskridande förlustavdrag
EU-skatterättEtableringsfrihetGränsöverskridande resultatutjämningEn gemensam konsoliderad bolagsskattebas
On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses. Within theEU, there is a constant process trying to resolve these problems, both short and longterm. Regarding short term, the Court of Justice has presented a number of case law.The result from these is that Member States must give groups the right to crossborderloss compensation when the loss of the subsidiary is final. However, the caselaw did not solve the problems with over taxtion, instead they created difficulties forMember States regarding the interpretation of the cases due to the absence of a uniformprinciple to follow. Swedish tax legislation within the area is narrowly designedand allows cross-border loss compensation in few cases.The Commission has now announced a long-term solution in the form of a directivethat means that Member States can use a Common Consolidated Corporate Tax Base.Adoption of the directive would eliminate the obstacles whitin the internal market.Cross-border groups would be fully recognized by being provided the opportunity toset off gains against losses in the entire group regardless of the place of orgin.