About this initiative

Summary

A comprehensive and modern approach to the taxation of the digital economy is needed to meet the goal of fairer and more efficient taxation, and to support EU growth and competitiveness through the Digital Single Market. The central approach of this initiative should ensure a level playing field in taxation between different types of businesses, irrespective of their degree of digitalization. Without EU action there is a risk of uncoordinated unilateral measures fragmenting the single market.

Topic
Customs, Taxation
Type of act
Proposal for a directive

Roadmap

Feedback: closed
Type

Inception impact assessment
More about roadmaps.

Feedback period
27 October 2017 - 24 November 2017 (midnight Brussels time)
View feedback received >
Download (233.3 KB - PDF - 4 pages)

Feedback (4)

  • Association of the German Automotive Industrie (Germany)
    24 November 2017 Business association
    Association of the German Automotive Industrie (Germany)

    The EU initiative for a fair taxation of digital business models is welcomed but should be fully aligned with the OECD. Unilateral and uncoordinated approaches will further increase risks of double taxation of the taxpayers and will lead to additional administrative burdens for both, the taxpayer and tax authorities. In the context of a discussion about the fair taxation it should be noted, that enacting specific, not worldwide coordinated tax...

  • Federation of German Industries - BDI (Germany)
    24 November 2017 Business association
    Federation of German Industries - BDI (Germany)

    1. General remarks The BDI welcomes the initiative for a fair taxation of digital business models. A level playing field is key for equal chances of all industries in globalized markets. Therefore also for the taxation of digital businesses a global approach aligned with the OECD is needed. Unilateral and uncoordinated action will mainly increase taxpayer’s risk of double taxation and thus distort globalized value added chains. In the context...

  • Deutscher Industrie- und Handelskammertag (DIHK) (Germany)
    20 November 2017 Business association
    Deutscher Industrie- und Handelskammertag (DIHK) (Germany)

    Der DIHK ist die Spitzenorganisation der 79 Industrie-und Handelskammern in Deutschland und vertritt das Gesamtinteresse von 3,6 Mio. Unternehmen aus Industrie, Handel und Dienstleistungen. Wir nehmen Stellung zum INCEPTION IMPACT ASSESSMENT „Fair taxation of the digital economy“. Grundsätzlich ist es zutreffend, dass ein einheitliches Agieren der EU-Mitgliedstaaten – in Abstimmung mit der OECD – besser ist als eine Vielzahl von nationalen...

All feedback (4) >

Commission adoption

Feedback: closed
Type

Proposal for a directive
More about adopted acts

Adopted on
21 March 2018
Feedback period
21 March 2018 - 16 May 2018 (midnight Brussels time)
View feedback received >
Download (426.9 KB - PDF - 20 pages)
Download (162.6 KB - PDF - 4 pages)
Download (200.8 KB - PDF - 3 pages)
Download (3 MB - PDF - 161 pages)
Download (197.4 KB - PDF - 6 pages)

Feedback (8)

All feedback (8) >
Feedback: closed
Type

Proposal for a directive
More about adopted acts

Adopted on
21 March 2018
Feedback period
21 March 2018 - 16 May 2018 (midnight Brussels time)
View feedback received >
Download (373.9 KB - PDF - 37 pages)

Feedback (23)

  • EY (United Kingdom)
    16 May 2018 Company/business organisation
    EY (United Kingdom)

    We are responding to the European Commission’s March 21, 2018 Proposal for a COUNCIL DIRECTIVE on the common system of a digital services tax on revenues resulting from the provision of certain digital services COM (2018) 148 final (“interim measures” or the “Proposed DST”) and its Proposal for a COUNCIL DIRECTIVE laying down rules relating to the corporate taxation of a significant digital presence COM (2018) 147 final (“long-term solution”...

  • American Chamber of Commerce to the EU (Belgium)
    16 May 2018 Business association
    American Chamber of Commerce to the EU (Belgium)

    Please see the feedback in the position paper attached.

  • The Chartered Institute of Taxation (United Kingdom)
    16 May 2018 Other
    The Chartered Institute of Taxation (United Kingdom)

    The Chartered Institute of Taxation (CIOT) is the leading professional body in the United Kingdom concerned solely with taxation. The CIOT is an educational charity, promoting education and study of the administration and practice of taxation. One of our key aims is to work for a better, more efficient, tax system for all affected by it; taxpayers, their advisers and the authorities. The CIOT is pleased to comment on the proposal for a...

All feedback (23) >

Subscribe to receive notifications

Be notified by email when new initiatives are added on topics you're interested in or follow developments to individual initiatives.
You won't receive more than 1 email per day and you can manage your subscription preferences whenever you like.
Simply create an account using the Register button below.