The President of the European Council, Herman Van Rompuy, has criticised the slow progress of EU tax negotiations. In an open letter to the members of the European Council dated 6 March, Mr Van Rompuy pointed to delays in agreeing energy taxation and on the Common Consolidated Corporate Tax Base which according to him “aims to level the playing field among Member States”.

There are some suggestions that progress on the CCCTB discussions chaired by the Irish Presidency have been confined to the definition of problem areas, rather than to their resolution. According to one European news agency, Europolitics, six main areas of difficulty has been identified. In addition to the themes long seen as problematic for the CCCTB such as the apportionment of profits across borders, the suggestion is that some Member States are now expressing concerns in other areas. These are said to include ambiguity in the drafting of the CCCTB directive, and how CCCTB measures might be reconciled with existing Double Taxation Agreements with third countries. No official statements however are to hand at the time of writing.

Tax is not the only area in which progress among the EU Member States is not being made. Mr van Rompuy also singled out measures in relation to transport and telecommunications and delays in the transition of EU Directives into national legislation.