"Harmonization and consolidation of direct tax systems in the EU"
An essential part of the Treaty on the Functioning of the European Union (TFEU) is the creation of a common economic area which seeks to guarantee the free movement of goods, capital, services, and people. The growing globalization within the European domestic market causes increasing cross-border business activity that inevitably leads to tax consequences. However, in terms of tax policy the realization of a domestic market seems not really to be properly achieved till this day. To create a single economic area, basic rules should be introduced regarding the interaction of tax laws of the member states. That would involve a certain degree of harmonization of tax law. Especially the harmonization of direct taxes is still in its initial phase. Subject of this work is to investigate the necessity, the limits and the scope of consolidation and harmonization of direct tax systems in the EU, based on the corporate income tax (CIT). In particular, the existing fiscal difficulties between Poland and Germany will be assessed and it will be sought for solutions within the European Law. Moreover, the effectiveness of currently growing European initiatives such as the Common Consolidated Corporate Tax Base (CCCTB) will be analyzed. Using the example of the Polish and German tax system, advantages, disadvantages and problems that arise during its implementation will be showed.
Biographical data: PhD student and research assistant at the Jean Monnet Chair of Public Law, specializing in European law at the European University Viadrina in Frankfurt (Oder); Bachelor and Master of German and Polish Law at the EUV(2006 & 2010); Magister of the Polish Law on the Adam Mickiewicz University in Poznań (2009); Year abroad at the Université de Nice Sophia Antipolis "Master en Droit", France (2006/2007).
Field of research: European Law, Tax Law
Supervisor: Prof. Dr. Matthias Pechstein