Postponement of the Commission’s Proposal for a CCCTB Directive: Possible Ways Forward

Journal
Cerioni, L.
European Union
Bulletin for International Taxation 2010 (Volume 64), No. 2
PriceUSD 45

In this article, the author considers the implications of the postponement of the Commission’s proposal to introduce a Common Consolidated Corporate Tax Base and possible ways forward in these circumstances, with particular reference to the case law of the European Court of Justice and the Lisbon Treaty.