The re-launched CCCTB proposal - an analysis of its compliance with Protocol (No 2) on the application of the principles of subsidiarity and proportionality

Abstract: This thesis analyses the compliance of the CCCTB directive proposals with certain aspects of Protocol (No 2) on the Application of the Principles of Subsidiarity and Proportionality. The thesis presents the various CCCTB proposals issued by the European Commission in 2011 and 2016. The analysis focuses on the CCCTB proposals’ compliance with the principles of subsidiarity and proportionality and has its starting point in the argumentation in the various reasoned opinions issued by some national parliaments of certain Member States regarding the incompliance with the said principles. Due to an arguably weak judicial review of the principles of subsidiarity and proportionality by the CJEU, the thesis points out the importance of the reasoned opinions from the national parliaments of the Member States in the political review regarding legislative proposal’s compliance with the principles. The thesis highlights the issue that only the principle of subsidiarity should be considered in the reasoned opinions and discusses the possibility of also allowing aspects regarding the compliance with the principle of proportionality to be allowed to be included in the reasoned opinions. It is argued that the actual content of the CCCTB proposals does comply with the principles of subsidiarity and proportionality. However, another issue regarding the compliance with other aspects of Protocol No 2 is raised and discussed. In light of the analysis made, it could be argued that the CCTB proposal does not comply with the requirement to justify the proposal with regard to the principles of subsidiarity and proportionality, found in Protocol No 2.