Abstract
After some years of turbulence surrounding the Common Consolidated Corporate Tax Base proposal, the New European Union Commissioner mentioned in his first speech to the EU Parliament, at the beginning of the year, that one of his objectives was to implement the CCCTB regime ‘as soon as possible’. One of the most critical aspects of the future CCCTB directive is the apportionment formula to distribute the taxable base within the EU Member States and its effects to their tax collection. Currently, the Commission is, using external sources, working on the impact assessment of such implementation. This article, contrary to previous ones, proves, based on potential real cases, that the impact of the CCCTB implementation in MS tax collection would be very substantial and not precisely in incrementing their revenues which would further increase their budgets deficits. This article demonstrates that MS tax collection reduction would be very substantial, even in the order of 100% in certain cases, if CCCTB legislation would be enacted.
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