Common consolidated corporate tax base (CCCTB)

Published 19.08.2019

Level 1

State-of-play: Legislative Phase

The 2011 proposal was withdrawn; a new proposal was published on 25 October 2016.


European Parliament

  • Proposal has been assigned to ECON (Rapporteur: Alain Lamassoure, EPP)
  • Vote scheduled in committee for adoption of draft report (1st reading) for 20 November 2017.
  • On 3 May 2017 the Econ Committee held a public  hearing on CCCTB.
  • On 10 October 2017 the ECON Committee held an exchange of views with representatives of national parliaments.
  • On 21 February 2018, the ECON Committee voted to adopt the reports on the CCTB and the CCCTB.
  • On 15 March 2018, the CCTB and the CCCTB was adopted at Plenary.


  • Work ongoing at the level of the working party.
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