what was at stake
green position
what we achieved
what we did not achieve

Fighting harmful tax competition through a common corporate tax base

Today, companies operating in different European countries can benefit from differences in legislation to reduce the taxes they pay. This is possible because certain things are taxed in some countries but not in others.

Establishing a common consolidated corporate tax base (CCCTB) for the entire European market would create a single, uniform tax base EU-wide.

A company would pay the tax once, and revenue would then be distributed to Member States on the basis of a formula.

This would simplify the rules on taxation and close loopholes, ensuring that companies actually pay the taxes that are due.


What was the Greens' position?

The Greens believe that a CCCTB is an important way of reducing opportunities for tax avoidance and of halting the 'race to the bottom' regarding corporate taxation in Europe whereby countries try to attract companies by constantly lowering their rate of corporate tax or offering special regimes.

But if the CCCTB is to serve this purpose it must be mandatory.

A voluntary tax would just provide another loophole for tax avoidance. We also think that a minimum tax rate needs to be set, as an additional check against such 'downward competition'.


Did other MEPs accept the Greens' position?

The Greens succeeded in making CCCTB mandatory for large enterprises, which are the most flexible companies when it comes to relocating their production sites and legal constructs. In a compromise with the EPP and ALDE, SMEs were exempted from the CCCTB.

Thanks to our amendments the adopted text also includes a clear reference to the problems of tax competition and avoidance.

Following the adoption of these provisions, no Member State has a more progressive position on CCCTB than the European Parliament.


Which points did the Greens lose?

Like the EFD and ECR, the EPP and ALDE rejected our calls for the imposition of minimum tax rates and a supplementary tax for large enterprises, to stabilise the EU budget.

Press & Events

Procedure:Consultation procedure


Lead MEP:Marianne Thyssen (EPP)

Green MEP responsible:Philippe Lamberts


Staff contact:Francisco Padilla (Email)

Outcome of the vote
Below you find the results of the final vote in plenary. How did the political groups vote? What about national delegations? And what was the position of your MEP?