This research demonstrates that the introduction of the Common (Consolidated) Corporate Tax Base (hereinafter as C(C)CTB) could be an important contribution to close the existing sustainability gaps in tax regimes in the EU. To research the revenue potential of the C(C)CTB, a model based on a remittance system was designed. The system foresees the replacement of the VAT-based own resource (resp. GNI-based own resource) through the transfer of a part of the corporate tax revenues based on the C(C)CTB raised on the national level to the EU budget. The results of the research show that the C(C)CTB-based own resource would be able to fully replace the VAT-based own resource, with the only exception of Cyprus. However, the C(C)CTB-based own resource cannot be considered to be a sufficient resource to fully replace the GNI-base own resource. Therefore, we recommend C(C)CTB only in connection with the replacement of the VAT-based own resource.