Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE credits
On the internal market within the EU, freedom of establishment under articles 49 and
54 TEU stipulates that companies have the right to set up businesses in other Member
States. On the internal market there are 27 different national tax law systems which
have caused obstacles regaring taxation between Member States. These obstacles have
been shown deterrent when a company enters a new market. One problem area is the
lack of cross-border loss compensation for groups. This means that cross-border
groups is over taxed when they are unable to set of gains against losses. Within the
EU, there is a constant process trying to resolve these problems, both short and long
term. 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 crossborder
loss compensation when the loss of the subsidiary is final. However, the case
law did not solve the problems with over taxtion, instead they created difficulties for
Member States regarding the interpretation of the cases due to the absence of a uniform
principle to follow. Swedish tax legislation within the area is narrowly designed
and allows cross-border loss compensation in few cases.
The Commission has now announced a long-term solution in the form of a directive
that 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 to
set off gains against losses in the entire group regardless of the place of orgin.
2011. , 46 p.
EU-skatterätt, etableringsfrihet, gränsöverskridande resultatutjämning, en gemensam konsoliderad bolagsskattebas