Gemensam konsoliderad bolagsskattebas : En studie i subsidiaritet och proportionalitet

Sammanfattning: This thesis aims to conclude however the 2016 proposal of the Common Consolidated Corporate Tax Base (CCCTB) is compliant with the principles of subsidiarity or/and proportionality in regard to the functions of consolidation and allocation therein. This is done by, in order from major to minor, presenting the overall, international context of rules and structures wherein the proposal, if adopted, will enter into. The presentation contains, as said, a contextualization containing the primarily the judicial framework that surrounds the legislative process in the European Union. The principles central for this thesis, the principle of subsidiarity and proportionality is closely examined, in order to crystallize the model of judgement in regards to the compliance with these principles. Since the court of the European Union has been reluctant to deem legislative acts incompatible with the principles, and has given the legislator a wide area of discretion in assessing legislative acts compatibility with the former mentioned principles, the proposal in regards to the mentioned functions, doesn´t constitute a breach of the principles. Even though the proposal marks, what seems to be quite the infringement on what is usually perceived as the member states own affairs, this thesis shows that the proposal of the CCCTB is most likely compliant with the principles of subsidiarity and proportionality.