Abstract
Harmonization of direct income taxes within the European Union represents a long term problem. This article contribution will focus on the selected initiatives in the field of harmonization of direct income taxes.
Primarily it will be discussed the concept of a common consolidated corporate tax base, which tries to create a completely new system of corporate taxation existing next to the national tax systems. Its first concrete proposal was introduced in 2011, but it was not realized.
The idea of its establishment was recently recovered in connection with the publication of the Commission Action Plan for fair and effective taxation of companies. The aim of this article is to evaluate the current proposals and their ability to achieve harmonized legislation in this area Member States.