Local view for "http://purl.org/linkedpolitics/eu/plenary/2006-01-17-Speech-2-235"
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"en.20060117.21.2-235"2
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".
Thank you for the question, in response to which I can state that the Commission has absolutely no plans to harmonise direct company taxation.
As is outlined in the Commission communication of 25 October 2005 on the contribution of taxation and customs policies to the Lisbon Strategy, the Commission intends to carry out the necessary preparatory work towards a common consolidated tax base over the next three years, with a view to presenting a Community legislative measure by 2008. The Commission does not intend to propose a harmonised corporate tax rate, which is just part of the overall area we would like to harmonise.
As regards vulnerable areas of less populous Member States, it should be borne in mind that, under Community state aid rules, Member States have to respect strict conditions when providing for preferential tax regimes in favour of companies undertaking investments in assisted areas, under national regional state aid guidelines for promoting the economic development of certain disadvantaged areas of the European Union. State aid rules remain applicable to any state measures which may be enacted in the context of a common consolidated tax base initiative. The preparatory work by the Commission has not yet reached the stage of examining the impact of a common consolidated tax base on different regions within Member States. Any legislative proposal submitted by the Commission after this work has been carried out will, in any case, be accompanied by an appropriate impact assessment.
On the other hand, I should point out that the common consolidated tax base has been identified as an important tool for helping the Community achieve the Lisbon goals. It will help to reduce compliance costs and to encourage cross-border activities, which will lead to a higher rate of economic growth and employment and a higher level of competitiveness across the whole of the European Union."@en1
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