The Commission also believes that a compulsory CCCTB would be out of line with the principle of subsidiarity, as it would mean that EU measures were being introduced to cover purely domestic, as well as EU-level, activity.
Komisjon arvab ka, et kohustuslik CCCTB oleks vastuolus subsidiaarsuse põhimõttega, kuna see tähendaks, et ELi meetmed kehtestataks nii riigisisese kui ka ELi tasandil tegevuse suhtes.