Despite the Commission’s aims to eradicate distortions in the functioning of the internal market, the House of Representatives of Malta holds that ‘approximation of laws’ contemplates the achievement of a CCCTB system, through consolidation and apportionment impacting national fiscal and budgetary sovereignty which is an essential function of a Member State.
Kljub temu, da Komisija namerava odpraviti izkrivljanja v delovanju notranjega trga, po mnenju predstavniškega doma Malte približevanje zakonov predvideva vzpostavitev sistema CCCTB s konsolidacijo in porazdelitvijo, ki vplivata na nacionalno davčno in proračunsko suverenost, tj. bistveno funkcijo države članice.