Procedural aspects of the Common Corporate Consolidated Tax Base

In October 2016, the European Commission introduced both a proposal for Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) and a proposal for Council Directive on a Common Corporate Tax Base (CCTB). These proposals deal also with the administration and procedures. Groups of companies should be administered by the principal tax authority. The tax audit of group members should be performed by national authorities, which should be coordinated by the principal tax authority. The CCCTB proposal requires the cooperation between concerned authorities. The leading role of the principal tax authority, different procedural rules in 28 Member States and different interests of the concerned authorities can lead to the unfounded differences in the quality of tax administration and legal protection of taxpayers rights. Taxpayers may tend to "administrative shopping". The aim of this paper is to analyze the administration and procedures mentioned in proposals for Directives on CCTB and CCCTB, to consider pros and cons of these proposals and, eventually suggest another solution. The author concludes that best solution for fair and effective administration is to establish one tax authority on the EU level ("EU Specialized Tax Office") and introduce complex EU procedural rules ("EU Tax Procedure Code"). The paper uses standard methods of scientific work as method of description, comparative analysis, and methods of synthesis, deduction and induction.