9 Amendments of Esther DE LANGE related to 2018/0072(CNS)
Amendment 24 #
Proposal for a directive
Recital 1 a (new)
Recital 1 a (new)
(1a) In the digital age, now that data has become the new economic resource, as opposed to labour and traditional resources in the past, a new approach needs to be developed in order to have a fair and sustainable system of digital taxation.
Amendment 27 #
Proposal for a directive
Recital 2
Recital 2
(2) The Base Erosion and Profit Shifting (BEPS) Action 1 report on "Addressing the Tax Challenges of the Digital Economy" released by the OECD in October 2015 set out various different approaches for taxing the digital economy which were further examined in the OECD "Tax challenges Arising from Digitalisation – Interim Report 2018". As the digital transformation of the economy accelerates there is a growing need to find solutions to ensure a fair and effective taxation of digital companies. However, to date the OECD work on taxing the digital economy has not delivered sufficient progress, which illustrates the need for the Union to advance on this matter at Union level. This Directive should also serve as a basis for further work at the international level. In the absence of a common Union approach, Member States will adopt unilateral solutions, which will lead to regulatory uncertainty and will be difficult for companies which operate cross-border and for tax authorities.
Amendment 51 #
Proposal for a directive
Recital 9
Recital 9
(9) It is necessary that any processing of personal data carried out in the context of this Directive, should be conducted in accordance with Regulation (EU) 2016/679 of the European Parliament and of the Council17 , including obligations to provide appropriate technical and organisational measures to comply with the obligations imposed by that Regulation, in particular those relating to the lawfulness of the processing, the security of the processing activities, the provision of information and the rights of data subjects, data protection by design and by default. Whenever possible, personal data should be rendered anonymous, notably data regarding the geographical location of the user. _________________ 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).
Amendment 55 #
Proposal for a directive
Recital 10
Recital 10
(10) The Commission should evaluate the implementation of this Directive five years after its entry into force and report to the Council thereonEuropean Parliament and the Council thereon, notably on the administrative burden and additional costs for companies and especially SMEs. Member States should communicate to the Commission all information necessary for this evaluation. An advisory DigiTax Committee should be established to examine questions on the application of the Directive. An observer of the European Parliament should be invited to attend its meetings.
Amendment 57 #
Proposal for a directive
Recital 10 a (new)
Recital 10 a (new)
(10a) Given the administrative costs for a significant digital presence, it should be ensured that small and medium-sized enterprises (SMEs) do not fall unintentionally fall within the scope of this Directive. The Commission should, as part of the review process, examine the extent to which this Directive adversely affects SMEs.
Amendment 83 #
Proposal for a directive
Article 4 – paragraph 7 a (new)
Article 4 – paragraph 7 a (new)
7a. As establishing corporate tax rates is a sovereign decision of Member States, each of them retains the right to fix the corporate tax rate that will be applicable to digital services’ revenues on its own territory.
Amendment 96 #
Proposal for a directive
Article 5 a (new)
Article 5 a (new)
Article 5a Guidelines 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 102 #
Proposal for a directive
Article 6 – paragraph 1
Article 6 – paragraph 1
1. The Commission shall evaluate the implementation of this Directive five years after its entry into force and report to the Council thereonEuropean Parliament and the Council thereon. Particular emphasis shall be placed on the effectiveness of tax collection across Member States and the impact of this Directive on companies and especially SMEs.
Amendment 112 #
Proposal for a directive
Article 7 – paragraph 2
Article 7 – paragraph 2
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.