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Document 52018AP0524
European Parliament legislative resolution of 13 December 2018 on the proposal for a Council directive laying down rules relating to the corporate taxation of a significant digital presence (COM(2018)0147 — C8-0138/2018 — 2018/0072(CNS))
European Parliament legislative resolution of 13 December 2018 on the proposal for a Council directive laying down rules relating to the corporate taxation of a significant digital presence (COM(2018)0147 — C8-0138/2018 — 2018/0072(CNS))
European Parliament legislative resolution of 13 December 2018 on the proposal for a Council directive laying down rules relating to the corporate taxation of a significant digital presence (COM(2018)0147 — C8-0138/2018 — 2018/0072(CNS))
IO C 388, 13.11.2020, p. 868–883
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
13.11.2020 |
EN |
Official Journal of the European Union |
C 388/868 |
P8_TA(2018)0524
Corporate taxation of a significant digital presence *
European Parliament legislative resolution of 13 December 2018 on the proposal for a Council directive laying down rules relating to the corporate taxation of a significant digital presence (COM(2018)0147 — C8-0138/2018 — 2018/0072(CNS))
(Special legislative procedure — consultation)
(2020/C 388/48)
The European Parliament,
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having regard to the Commission proposal to the Council (COM(2018)0147), |
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having regard to Article 115 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0138/2018), |
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having regard to the reasoned opinions submitted, within the framework of Protocol No 2 on the application of the principles of subsidiarity and proportionality, by the Danish Parliament, the Irish Houses of the Oireachtas, the Maltese Parliament and the Netherlands House of Representatives, asserting that the draft legislative act does not comply with the principle of subsidiarity, |
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having regard to Rule 78c of its Rules of Procedure, |
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having regard to the report of the Committee on Economic and Monetary Affairs (A8-0426/2018), |
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Approves the Commission proposal as amended; |
2. |
Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union; |
3. |
Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
4. |
Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal; |
5. |
Instructs its President to forward its position to the Council, the Commission and the national parliaments. |
Amendment 1
Proposal for a directive
Recital 1
Text proposed by the Commission |
Amendment |
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Amendment 2
Proposal for a directive
Recital 1 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 3
Proposal for a directive
Recital 2
Text proposed by the Commission |
Amendment |
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Amendment 4
Proposal for a directive
Recital 3 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 5
Proposal for a directive
Recital 4
Text proposed by the Commission |
Amendment |
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Amendment 6
Proposal for a directive
Recital 5
Text proposed by the Commission |
Amendment |
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Amendment 9
Proposal for a directive
Recital 8
Text proposed by the Commission |
Amendment |
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Amendment 10
Proposal for a directive
Recital 8 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 40
Proposal for a directive
Recital 8 b (new)
Text proposed by the Commission |
Amendment |
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Amendment 11
Proposal for a directive
Recital 9
Text proposed by the Commission |
Amendment |
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Amendment 12
Proposal for a directive
Recital 10
Text proposed by the Commission |
Amendment |
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Amendment 13
Proposal for a directive
Recital 10 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 14
Proposal for a directive
Recital 12 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 15
Proposal for a directive
Article 2 — paragraph 1
Text proposed by the Commission |
Amendment |
This Directive applies to entities irrespective of where they are resident for corporate tax purposes, whether in a Member State or in a third country. |
This Directive applies to entities irrespective of their size and of where they are resident for corporate tax purposes, whether in a Member State or in a third country. |
Amendment 19
Proposal for a directive
Article 4 — paragraph 6
Text proposed by the Commission |
Amendment |
6. The Member State where a user's device is used shall be determined by reference to the Internet Protocol (IP) address of the device or, if more accurately, any other method of geolocation. |
6. The Member State where a user's device is used shall be determined by reference to the Internet Protocol (IP) address of the device or, if more accurately, any other method of geolocation , without allowing for identification of the user, in accordance with Regulation (EU) 2016/679 . The Member States' tax authority shall be informed of the method used to determine the location of users. |
Amendment 21
Proposal for a directive
Article 4 — paragraph 7 a (new)
Text proposed by the Commission |
Amendment |
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7a. A taxpayer shall be required to disclose to the tax authorities all information relevant to the determination of the significant digital presence in accordance with this Article. |
Amendment 23
Proposal for a directive
Article 5 — paragraph 5 — point a
Text proposed by the Commission |
Amendment |
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Amendment 25
Proposal for a directive
Article 5 — paragraph 6 a (new)
Text proposed by the Commission |
Amendment |
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6a. Member States shall allocate adequate staff, expertise and budget resources to their national tax administrations as well as resources for the training of staff to be able to attribute profits to the permanent establishment and to reflect the digital activities in that Member State. |
Amendment 26
Proposal for a directive
Article 5 a (new)
Text proposed by the Commission |
Amendment |
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Article 5a 1. By… [the date of entry into force of this Directive] the Commission shall issue guidelines for tax authorities on how a significant digital presence and digital services are to be identified, measured and taxed. Those rules shall be harmonised across the whole Union and shall be issued in all the official languages of the Union. 2. Based on the guidelines referred to in the first paragraph, the Commission shall issue guidelines with a clear methodology for companies to self-assess whether and which of their activities are to be counted into the significant digital presence. Those guidelines shall be issued in all the official languages of the Union and shall be made available on the website of the Commission. |
Amendment 27
Proposal for a directive
Article 5 b (new)
Text proposed by the Commission |
Amendment |
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Article 5b Administrative cooperation In order to guarantee a uniform application of the Directive in the European Union, the exchange of information on tax matters shall be automatic and mandatory, as laid down by Council Directive 2011/16/EU. |
Amendment 28
Proposal for a directive
Article 6 — title
Text proposed by the Commission |
Amendment |
Review |
Implementation Report and Review |
Amendment 29
Proposal for a directive
Article 6 — paragraph 1
Text proposed by the Commission |
Amendment |
1. The Commission shall evaluate the implementation of this Directive five years after its entry into force and report to the Council thereon. |
1. The Commission shall evaluate the implementation of this Directive by… [ three years after the date of entry into force of this Directive] and report to the European Parliament and the Council thereon. In that report, particular emphasis shall be placed on the administrative burden and additional costs for companies and especially SMEs, the impact of the system of taxation provided for in this Directive on Member States' revenues, the impact on users' personal data and the impact on the Single Market as a whole, with particular regard to the possible distortion of competition between companies subject to the new rules laid down in this Directive. The report shall also examine if the types of services covered by this Directive or the definition of the significant digital presence should be changed. |
Amendment 30
Proposal for a directive
Article 6 a (new)
Text proposed by the Commission |
Amendment |
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Article 6a |
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Exercise of the delegation |
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1. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article. |
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2. The power to adopt delegated acts referred to shall be conferred on the Commission for an indeterminate period of time from… [date of entry into force of this Directive]. |
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3. The delegation of power referred to may be revoked at any time by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force. |
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4. As soon as it adopts a delegated act, the Commission shall notify it to the Council. |
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5. A delegated act adopted shall enter into force only if no objection has been expressed by the Council within a period of two months of notification of that act to the Council or if, before the expiry of that period, the Council has informed the Commission that it will not object. That period shall be extended by two months at the initiative of the Council. |
Amendment 31
Proposal for a directive
Article 6 b (new)
Text proposed by the Commission |
Amendment |
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Article 6b Appeal The companies — both Union and non-Union — may appeal the decision that the services they provide are digital services in accordance with national law. |
Amendment 32
Proposal for a directive
Article 6 c (new)
Text proposed by the Commission |
Amendment |
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Article 6c Informing the European Parliament The European Parliament shall be informed of the adoption of delegated acts by the Commission, of any objection formulated to them, and of the revocation of that delegation of powers by the Council. |
Amendment 33
Proposal for a directive
Article 6 d (new)
Text proposed by the Commission |
Amendment |
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Article 6d Mandate to the European Commission to negotiate tax treaties with third countries Member States shall provide a delegation of powers to the Commission to negotiate on their behalf the revision or adoption of tax treaties with third countries in accordance with the rules set out in this Directive, in particular as regards to the inclusion of the definition of a significant digital presence for tax purposes. |
Amendment 34
Proposal for a directive
Article 7 — paragraph 2
Text proposed by the Commission |
Amendment |
2. The DigiTax Committee shall consist of representatives of the Member States and of the Commission. The chair of the Committee shall be a representative of the Commission. Secretarial services for the Committee shall be provided by the Commission. |
2. The DigiTax Committee shall consist of representatives of the Member States and of the Commission and an observer of the European Parliament . The chair of the Committee shall be a representative of the Commission. Secretarial services for the Committee shall be provided by the Commission. This Committee shall publish its agendas and its participants shall be cleared of any conflict of interest before their selection. Stakeholders, including social partners, shall be allowed to attend relevant meetings as observers. |
Amendment 35
Proposal for a directive
Article 7 — paragraph 4
Text proposed by the Commission |
Amendment |
4. The DigiTax Committee shall examine questions on the application of this Directive, as raised by the chair of the Committee, whether on the chair's own initiative or at the request of the representative of a Member State, and shall inform the Commission of its conclusions. |
4. The DigiTax Committee shall examine questions on the application of this Directive, as raised by the chair of the Committee, whether at the chair's own initiative or upon request of the European Parliament or of a representative of a Member State, and shall inform the Commission of its conclusions. |
Amendment 36
Proposal for a directive
Article 7 — paragraph 4 — subparagraph 1 a (new)
Text proposed by the Commission |
Amendment |
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The DigiTax Committee shall draw up an annual report on its activities and findings and shall share this report with Parliament, Council and Commission. |
Amendment 37
Proposal for a directive
Article 7 — paragraph 4 a (new)
Text proposed by the Commission |
Amendment |
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4a. The DigiTax Committee shall verify and control the correct implementation of this Directive by companies. It shall be able to gather and to use data it gathers from national tax authorities to examine the proper implementation of the significant digital presence rules and to serve as a body facilitating cooperation between national tax authorities to minimize the possibility of double-taxation and double non-taxation. |
Amendment 38
Proposal for a directive
Article 8 — paragraph 1
Text proposed by the Commission |
Amendment |
The data that may be collected from the users for the purposes of applying this Directive shall be limited to data indicating the Member State in which the users are located, without allowing for identification of the user. |
The data that may be collected from the users for the purposes of applying this Directive shall be limited to data indicating the Member State in which the users are located, without allowing for identification of the user. Any processing of personal data carried out for the purposes of applying this Directive shall fully comply with Regulation (EU) 2016/679. |
Amendment 39
Proposal for a directive
Article 9 a (new)
Text proposed by the Commission |
Amendment |
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Article 9a Link with Digital Services Tax on Revenues Once this Directive becomes applicable, the Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services shall automatically expire. |
(15) European Council meeting (19 October 2017) — Conclusions (doc. EUCO 14/17).
(16) Council conclusions (5 December 2017) — Responding to the challenges of taxation of profits of the digital economy (FISC 346 ECOFIN 1092).
(15) European Council meeting (19 October 2017) — Conclusions (doc. EUCO 14/17).
(16) Council conclusions (5 December 2017) — Responding to the challenges of taxation of profits of the digital economy (FISC 346 ECOFIN 1092).
(17) Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1).
(17) Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1).