Jiří Havel (S&D), in writing. – (CS) An effective tax system is an important component of a functioning single market, which is a key pillar of EU competitiveness. The debate on a common consolidated corporate tax base (CCCTB) is therefore a step in the right direction, particularly in view of the current economic problems in the EU. I therefore welcome the Commission’s objective of unifying the CCCTB in the EU, which falls within the process of rethinking tax systems and shifting to more growth-friendly and green taxation, thus supporting the aims of the Europe 2020 strategy. I would like to point out that the tax revenues in question would be allocated by the individual Member States on the basis of a clearly defined mechanism – working from the parameters of employment, assets and revenues – that has been established sensitively on the basis of a political consensus that has taken more than 10 years to negotiate. For this reason, I hope that the planned assessment of the impact of the CCCTB five years after it enters into effect will be positive, and that it will also serve as an example of good practice for countries outside the EU. Overall, it can be said that the report submitted by Ms Thyssen presents a detailed analysis of this issue, makes reference to the relevant legislation, and also contains adequate recommendations in the area of the CCCTB, and I therefore recommend that the report be approved in its draft form.