Under the current system, each Member State pursues its own tax policy in accordance with the economic and social conditions and requirements at national level. Common rules on taxation are very limited.
This fragmentation of tax policy in the EU often creates tax barriers for businesses, particularly SMEs, which face high compliance costs and double taxation problems when operating in another Member State. Moreover, the difference in national tax rates creates unequal tax competition, particularly between the new and old Member States, which results in unequal treatment of businesses and is one of the motives for relocating businesses in Member States with low rates of taxation.
Does the Council consider that adopting more coherent, uniform rules in regard to tax policy would ensure more equal treatment of taxpayers within the EU and boost competitiveness in the EU? What stage has been reached in deliberations to promote the principle of a common uniform corporate tax base, to which the European Parliament recently gave its assent?