2 Amendments of Alain LAMASSOURE related to 2018/0073(CNS)
Amendment 46 #
Proposal for a directive
Recital 3
Recital 3
(3) That review constitutes an important element of the Digital Single Market24 , given that the Digital Single Market needs a modern and stable tax framework for the digital transformations affecting our economy to stimulate innovation, tackle market fragmentation and allow all players to tap into the new market dynamics under fair and balanced conditions. Such evolutions call for a broad adaptation of the current corporate tax framework to properly integrate all such digital transformations, which goes beyond the creation of a Digital Services Tax. The ad hoc measures contained in this Directive should therefore not delay works on the taxation of a significant digital presence and on the inclusion of such taxation within a Common Consolidated Corporate Tax Base. _________________ 24 Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee and the Committee of the Regions 'A Digital Single Market Strategy for Europe' (COM(2015) 192 final of 6.5.2015).
Amendment 62 #
Proposal for a directive
Recital 6
Recital 6
(6) Pending such action, which may take time to adopt and implement, Member States face pressure to act on this issue, given the risk that their corporate tax bases are being significantly eroded over time. Uncoordinated measures taken by Member States individually can fragment the Single Market and distort competition, hampering the development of new digital solutions and the Union's competitiveness as a whole. This is why it is necessary to adopt a harmonised approach on an interim solution that will tackle this issue in a targeted way until a comprehensive solution is in place. However, considering the limited revenues generated by the DST and the potentially adverse effects of such a taxation on revenues, it should be recalled that the aforementioned comprehensive solution should be setup swiftly.