In earlier article we have already reported on the reasoned opinions that several parliaments submitted regarding the proposals of the European Commission for a Common Corporate Tax Base (CCTB) and for a Common Consolidated Corporate Tax Base (CCCTB). (See our articles from December 29, 2016 and January 12, 2017) On the website of the Council of the European Union also the Reasoned Opinion(s) of the UK House of Commons on the application of the principles of subsidiarity and proportionality of the proposals for a CCTB and for a CCCTB has been made available. The deadline for submitting reasoned opinions expired on January 3, 2017. The Motion of the UK House of Commons dates from January 9, 2017.
In its motion the UK House of Commons states that in their view the proposals (for a CCTB and for a CCCTB) do not comply with the principle of subsidiarity. The House of Commons furthermore states that it regrets that because of the inflexibility of the deadline for providing a Reasoned Opinion over the Christmas period it has not proved possible in the time available for the House to serve a Reasoned Opinion in accordance with Article 6 of Protocol No. 2 annexed to the EU Treaties on the application of the principles of subsidiarity and proportionality. Furthermore, it instructed the Clerk of the House to forward the motion and the Reasoned Opinion recommended by the European Scrutiny Committee to the European Commission by way of political dialogue.
Click here to be forwarded to the motion and the Reasoned Opinion of the UK House of Commons as available on the website of the Council of the European Union.
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