Tax Consolidation Regime in European Union: Towards One Unified Approach Among All Member States?

Abstract

The article presents the current scope of harmonization of tax consolidation systems within European Union. On the grounds of the Court of Justice of the European Union (CJEU) judgements author identifies the issues of group taxation that are already actually harmonized despite the lack of formal directive or ordinance. The conducted analysis confirm that the Member States (MS) do not have currently the full discretion in construction of their domestic tax consolidation regimes. The country lawmaker will have to rethink once again such elements as the eligible entities, the types of tax integrations or the scope of tax advantages granted solely to the companies acting as a single tax entity. Corporate income tax, tax consolidation, single tax entity, horizontal tax integration, tax losses, tax avoidance, parent company, fiscal unity, freedom of establishment, common tax base