Progress: Awaiting final decision
Role | Committee | Rapporteur | Shadows |
---|---|---|---|
Lead | ECON | ROSATI Dariusz ( PPE) | TANG Paul ( S&D), FOX Ashley ( ECR), JEŽEK Petr ( ALDE), JOLY Eva ( Verts/ALE), VALLI Marco ( EFDD), KAPPEL Barbara ( ENF) |
Committee Opinion | IMCO | ||
Committee Opinion | JURI |
Lead committee dossier:
Legal Basis:
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Legal Basis:
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Events
The European Parliament adopted by 439 votes to 58, with 81 abstentions, in the framework of a special consultation procedure (Parliament’s consultation procedure) a legislative resolution on the proposal for a Council directive laying down the rules relating to the corporate taxation of a significant digital presence.
Parliament approved the Commission's proposal subject to the following amendments:
Objective
The proposal aims to ensure that the activities of digital businesses are taxed in the EU in a fair way. It shall apply to entities, irrespective of their size and where they are resident for corporate tax purposes, whether in a Member State or a third country.
Given that data has become a new economic resource and that too often multinational companies that heavily rely upon digital activities make tax arrangements allowing them to avoid or evade taxes, Parliament stressed the need to develop a new approach in order to have a fair and sustainable system of digital taxation , which will ensure digital companies to pay their taxes where their real economic activity occurs.
Significant digital presence
For corporate tax purposes, a permanent establishment shall be deemed to exist where there is a significant digital presence through which an enterprise carries out all or part of its business.
Every taxpayer shall be required to provide the tax authorities with all the information necessary to determine the existence of a significant digital presence.
The data that may be collected from users for the purposes of applying this Directive shall be strictly limited to data indicating the Member State in which users are located, without allowing for identification of the user.
Profits attributable to or in respect of the significant digital presence
Members specified that the economically significant activities performed by the significant digital presence through a digital interface include, inter alia , the collection, storage, processing, analysis, exploitation, transmission, deployment and sale of user-level data.
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.
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.
Guidelines
By the date of the entry into force of the Directive at the latest, 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.
Based on these guidelines, 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.
Members proposed that companies - whether established in the EU or outside – shall be able to appeal against the decision that the services they provide are digital services in accordance with national law.
Member States shall provide a mandate to the European Commission to negotiate 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.
Implementation report and review
The Commission shall evaluate the implementation of the Directive no later than three years after its entry into force and report to the European Parliament and the Council.
In this report, particular attention 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.
The Committee on the Taxation of the Digital Economy (DigiTax Committee) shall verify and control the correct implementation of this Directive by companies. It shall draw up an annual report on its activities and findings and share it to Parliament, the Council and the Commission.
Lastly, the European Parliament shall be informed of the adoption of delegated acts by the Commission, of any objections to such acts and of the revocation of such delegation of powers by the Council.
Text adopted by Parliament, 1st reading/single reading
The Committee on Economic and Monetary Affairs adopted, in the framework of the consultation procedure, the report by Dariusz ROSATI (EPP, PL) on the proposal for a Council directive laying down the rules relating to the corporate taxation of a significant digital presence.
The committee recommended that the European Parliament approve the Commission's proposal subject to the following amendments:
Objective : the proposal aims to ensure that the activities of digital businesses are taxed in the EU in a fair way. It would apply to entities, irrespective of their size and where they are resident for corporate tax purposes, whether in a Member State or a third country.
Members stressed the importance of putting in place a fair and sustainable system of digital taxation , which will ensure digital companies to pay their taxes where their real economic activity occurs.
The European Parliament concluded in its final reports of the Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion and the Special Committees on Tax Rulings and Other Measures Similar in Nature or Effect the need to address the tax challenges connected to the digital economy.
Digital services : digital services covered shall include the sale of goods or services ordered online via digital interfaces (e-commerce platforms). Digital services shall not include the services listed in Annex III.
Significant digital presence : for the purposes of corporate tax, a permanent establishment shall be taken to exist if a significant digital presence exists through which a business is wholly or partly carried on.
A digital platform would be considered to have a taxable ‘digital presence’ or a virtual stable establishment in a Member State if it meets one of the following criteria:
the proportion of total revenues obtained in that tax period and resulting from the supply of those digital services to users located in that Member State in that tax period exceeds EUR 7 million ; the number of users of one or more of those digital services who are located in that Member State in that tax period exceeds 100 000 ; the number of business contracts for the supply of any such digital service exceeds 3 000 ; the volume of data in the form of digital content collected by the taxpayer in a taxable year exceeds 10 % of the group’s overall stored digital content.
A taxpayer shall be required to disclose to the tax authorities all information relevant to the determination of the significant digital presence.
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.
Profits attributable to significant digital presence : Members believe that the profits attributable to or in respect of the significant digital presence shall be proportionate to the economic reality of the business activity in the corresponding Member State.
The economically significant activities carried out by the significant digital presence through a digital interface shall include, inter alia , the collection, storage, processing, analysis, exploitation, transmission, deployment and sale of data at the user level.
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.
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.
Guidelines : by the date of the entry into force of the Directive at the latest, 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.
It 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. Members proposed that companies - whether established in the EU or outside – shall be able to appeal against the decision that the services they provide are digital services in accordance with national law.
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.
Implementation and review report : the Commission shall evaluate the implementation of the Directive no later than three years after its entry into force and report to the European Parliament and the Council.
In this report, particular attention shall be paid to 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.
Committee report tabled for plenary, 1st reading/single reading
PURPOSE: to ensure that the activities of digital companies are fairly taxed.
PROPOSED ACT: Council Directive.
ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow the opinion of the latter.
BACKGROUND: rapid transformation of the global economy as a result of digitalisation is putting new pressures on corporate tax systems both at Union level and internationally, and calling into question the ability to establish where digital companies should pay their taxes and how much they should pay. The application of the current corporate tax rules to the digital economy has led to a misalignment between the place where the profits are taxed and the place where value is created.
The current rules no longer fit the present context where online trading across borders with no physical presence has been facilitated, where businesses largely rely on hard-to-value intangible assets, and where user generated content and data collection have become core activities for the value creation of digital businesses.
This proposal comes at a time when policy makers are struggling to find solutions that can ensure fair and effective taxation as the digital transformation of the economy accelerates, and when the existing corporate taxation rules are too outdated for such changes.
The Commission communication on 'A fair and efficient tax system in the European Union for the digital single market' adopted on 21 September 2017, indicated that new international rules are needed specific to the challenges raised by the digital economy in order to determine where the value of businesses is created and how that value should be attributed for tax purposes.
The European Council Conclusions of 19 October 2017 underlined the need for an effective and fair taxation system fit for the digital era.
IMPACT ASSESSMENT: the preferred option for addressing the issue within the EU is a standalone Directive to modernise permanent establishment rules and profit allocation rules.
CONTENT: the proposal aims to address the tax challenges posed by the digital economy by putting in place a comprehensive solution in the current corporate tax systems in the Member States. In concrete terms, it would allow Member States to tax the profits that are made in their territory, even if a company is not physically present there.
Scope: the proposal affects corporate taxpayers that are incorporated or established in the EU, as well as enterprises that are incorporated or established in a non-Union jurisdiction with which there is no double taxation treaty with the Member State where a significant digital presence of the taxpayer is identified. The proposal does not affect enterprises that are incorporated or established in a non-Union jurisdiction with which there is a double taxation treaty in force with the Member State of the significant digital presence.
Significant digital presence : for the purposes of corporate tax, a permanent establishment shall be taken to exist if a significant digital presence exists through which a business is wholly or partly carried on.
A digital platform would be considered to have a taxable "digital presence" or a virtual stable establishment in a Member State if it meets one of the following criteria:
the proportion of total revenues obtained in that tax period and resulting from the supply of those digital services to users located in that Member State in that tax period exceeds EUR 7 million ; the number of users of one or more of those digital services who are located in that Member State in that tax period exceeds 100 000 ; the number of business contracts for the supply of any such digital service exceeds 3 000.
Profits attributable to the significant digital presence : the proposal sets out principles for attributing profits to a digital business. These principles should better capture the value creation of digital business models that highly rely on intangible assets.
Particular attention would be paid to the fact that a significant portion of the value of a digital enterprise is created where users are located and where user data is collected and processed and where digital services are provided.
Incorporation into the Common Consolidated Corporate Tax Base (CCCTB) : the Commission is willing to work with the Member States and the Parliament to examine how the provisions of this Directive can be incorporated into the CCCTB.
In this respect, the Commission welcomes the amendments in the reports of the Committee on Economic and Monetary Affairs of the European Parliament on the Common Corporate Tax Base and the CCCTB as a good base for further work on ensuring a fair taxation of digital activities. (Please see 2016/0336(CNS) and 2016/0337(CNS) ).
Legislative proposal
PURPOSE: to ensure that the activities of digital companies are fairly taxed.
PROPOSED ACT: Council Directive.
ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow the opinion of the latter.
BACKGROUND: rapid transformation of the global economy as a result of digitalisation is putting new pressures on corporate tax systems both at Union level and internationally, and calling into question the ability to establish where digital companies should pay their taxes and how much they should pay. The application of the current corporate tax rules to the digital economy has led to a misalignment between the place where the profits are taxed and the place where value is created.
The current rules no longer fit the present context where online trading across borders with no physical presence has been facilitated, where businesses largely rely on hard-to-value intangible assets, and where user generated content and data collection have become core activities for the value creation of digital businesses.
This proposal comes at a time when policy makers are struggling to find solutions that can ensure fair and effective taxation as the digital transformation of the economy accelerates, and when the existing corporate taxation rules are too outdated for such changes.
The Commission communication on 'A fair and efficient tax system in the European Union for the digital single market' adopted on 21 September 2017, indicated that new international rules are needed specific to the challenges raised by the digital economy in order to determine where the value of businesses is created and how that value should be attributed for tax purposes.
The European Council Conclusions of 19 October 2017 underlined the need for an effective and fair taxation system fit for the digital era.
IMPACT ASSESSMENT: the preferred option for addressing the issue within the EU is a standalone Directive to modernise permanent establishment rules and profit allocation rules.
CONTENT: the proposal aims to address the tax challenges posed by the digital economy by putting in place a comprehensive solution in the current corporate tax systems in the Member States. In concrete terms, it would allow Member States to tax the profits that are made in their territory, even if a company is not physically present there.
Scope: the proposal affects corporate taxpayers that are incorporated or established in the EU, as well as enterprises that are incorporated or established in a non-Union jurisdiction with which there is no double taxation treaty with the Member State where a significant digital presence of the taxpayer is identified. The proposal does not affect enterprises that are incorporated or established in a non-Union jurisdiction with which there is a double taxation treaty in force with the Member State of the significant digital presence.
Significant digital presence : for the purposes of corporate tax, a permanent establishment shall be taken to exist if a significant digital presence exists through which a business is wholly or partly carried on.
A digital platform would be considered to have a taxable "digital presence" or a virtual stable establishment in a Member State if it meets one of the following criteria:
the proportion of total revenues obtained in that tax period and resulting from the supply of those digital services to users located in that Member State in that tax period exceeds EUR 7 million ; the number of users of one or more of those digital services who are located in that Member State in that tax period exceeds 100 000 ; the number of business contracts for the supply of any such digital service exceeds 3 000.
Profits attributable to the significant digital presence : the proposal sets out principles for attributing profits to a digital business. These principles should better capture the value creation of digital business models that highly rely on intangible assets.
Particular attention would be paid to the fact that a significant portion of the value of a digital enterprise is created where users are located and where user data is collected and processed and where digital services are provided.
Incorporation into the Common Consolidated Corporate Tax Base (CCCTB) : the Commission is willing to work with the Member States and the Parliament to examine how the provisions of this Directive can be incorporated into the CCCTB.
In this respect, the Commission welcomes the amendments in the reports of the Committee on Economic and Monetary Affairs of the European Parliament on the Common Corporate Tax Base and the CCCTB as a good base for further work on ensuring a fair taxation of digital activities. (Please see 2016/0336(CNS) and 2016/0337(CNS) ).
Legislative proposal
Documents
- Commission response to text adopted in plenary: SP(2019)44
- Contribution: COM(2018)0147
- Decision by Parliament: T8-0524/2018
- Results of vote in Parliament: Results of vote in Parliament
- Debate in Parliament: Go to the page
- Committee report tabled for plenary, 1st reading/single reading: A8-0426/2018
- Amendments tabled in committee: PE629.429
- Committee draft report: PE627.747
- Contribution: COM(2018)0147
- Contribution: COM(2018)0147
- Reasoned opinion: PE622.196
- Contribution: COM(2018)0147
- Reasoned opinion: PE622.197
- Reasoned opinion: PE622.193
- Contribution: COM(2018)0147
- Document attached to the procedure: Go to the pageEur-Lex
- Document attached to the procedure: SWD(2018)0081
- Legislative proposal: COM(2018)0147
- Legislative proposal: Go to the pageEur-Lex
- Document attached to the procedure: Go to the pageEur-Lex
- Document attached to the procedure: SWD(2018)0082
- Legislative proposal published: COM(2018)0147
- Legislative proposal published: Go to the page Eur-Lex
- Committee draft report: PE627.747
- Amendments tabled in committee: PE629.429
- Document attached to the procedure: Go to the pageEur-Lex SWD(2018)0081
- Legislative proposal: COM(2018)0147 Go to the pageEur-Lex
- Document attached to the procedure: Go to the pageEur-Lex SWD(2018)0082
- Commission response to text adopted in plenary: SP(2019)44
- Contribution: COM(2018)0147
- Reasoned opinion: PE622.197
- Reasoned opinion: PE622.193
- Contribution: COM(2018)0147
- Reasoned opinion: PE622.196
- Contribution: COM(2018)0147
- Contribution: COM(2018)0147
- Contribution: COM(2018)0147
Activities
- Dariusz ROSATI
Plenary Speeches (2)
- 2016/11/22 Common system of a digital services tax on revenues resulting from the provision of certain digital services - Corporate taxation of a significant digital presence (debate)
- 2016/11/22 Common system of a digital services tax on revenues resulting from the provision of certain digital services - Corporate taxation of a significant digital presence (debate)
- Dobromir SOŚNIERZ
Plenary Speeches (2)
- Marie-Christine ARNAUTU
- Pervenche BERÈS
- Bruno GOLLNISCH
- Gunnar HÖKMARK
- Petr JEŽEK
- Jeppe KOFOD
- Alain LAMASSOURE
- Bernd LUCKE
- António MARINHO E PINTO
- Bernard MONOT
- Ralph PACKET
- Alyn SMITH
- Pavel TELIČKA
Votes
A8-0426/2018 - Dariusz Rosati - Am 6 13/12/2018 12:17:00.000 #
A8-0426/2018 - Dariusz Rosati - Am 9/2 13/12/2018 12:17:30.000 #
A8-0426/2018 - Dariusz Rosati - Am 9/3 13/12/2018 12:17:45.000 #
A8-0426/2018 - Dariusz Rosati - Am 20 13/12/2018 12:18:13.000 #
A8-0426/2018 - Dariusz Rosati - Am 31 13/12/2018 12:18:46.000 #
A8-0426/2018 - Dariusz Rosati - Am 33 13/12/2018 12:19:06.000 #
A8-0426/2018 - Dariusz Rosati - Am 40 13/12/2018 12:19:19.000 #
A8-0426/2018 - Dariusz Rosati - Proposition de la Commission 13/12/2018 12:19:33.000 #
Amendments | Dossier |
106 |
2018/0072(CNS)
2018/10/17
ECON
106 amendments...
Amendment 100 #
Proposal for a directive Article 6 – paragraph 1 1. Th
Amendment 101 #
Proposal for a directive Article 6 – paragraph 1 1. The Commission shall evaluate the implementation of this Directive
Amendment 102 #
Proposal for a directive 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
Amendment 103 #
Proposal for a directive Article 6 – paragraph 1 1. The Commission shall evaluate the implementation of this Directive
Amendment 104 #
Proposal for a directive Article 6 a (new) Article 6a Exercise of the delegation 1. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article. 2. The power to adopt delegated acts referred to in Article 4 shall be conferred on the Commission for an indeterminate period of time from the date of entry into force of this Directive. 3. The delegation of power referred to in Article 4 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. 4. As soon as it adopts a delegated act, the Commission shall notify it to the Council. 5. A delegated act adopted pursuant to Article 4 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 105 #
Proposal for a directive Article 6 a (new) Article 6a Sunset clause on Council Directive 2018/XX/EU on the Digital Service Tax With the implementation of this directive the Council directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services1a shall expire. _________________ 1a OJ.../Not yet published in the Official Journal
Amendment 106 #
Proposal for a directive Article 6 b (new) Article 6b 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 107 #
Proposal for a directive Article 6 b (new) Article 6b Additional measure The concept of permanent establishment including a digital significant presence shall be included in the Council Directive on a Common Consolidated Corporate Tax Base.
Amendment 108 #
Proposal for a directive Article 6 c (new) Article 6c 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 109 #
Proposal for a directive Article 6 d (new) Amendment 110 #
Proposal for a directive Article 7 – paragraph 2 2. The DigiTax Committee shall consist of representatives of the Member States, the European Parliament 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. Trade Union representatives from national tax administrations shall be allowed to attend as observers.
Amendment 111 #
Proposal for a directive Article 7 – paragraph 2 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
Amendment 112 #
Proposal for a directive 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.
Amendment 113 #
Proposal for a directive Article 7 – paragraph 2 2. The DigiTax Committee shall consist of representatives of the Member States, Parliament 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.
Amendment 114 #
Proposal for a directive Article 7 – paragraph 4 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, at the request of representative of the European Parliament or at the request of Trade Union representatives from national tax administrations, and shall inform the Commission of its conclusions.
Amendment 115 #
Proposal for a directive Article 7 – paragraph 4 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 European Parliament and the Commission of its conclusions.
Amendment 116 #
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 117 #
Proposal for a directive Article 7 – paragraph 4 a (new) 4a. The DigiTax Committee shall publish the agendas and minutes of its meetings, as well as all relevant documents.
Amendment 118 #
Proposal for a directive Article 8 – paragraph 1 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.
Amendment 119 #
Proposal for a directive Article 8 – paragraph 1 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 120 #
Proposal for a directive Article 9 a (new) Article 9a Link with Digital Services Tax on Revenues Once the provisions laid down in this directive become applicable, the provisions laid down in Directive [please insert: Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services] shall automatically cease to apply.
Amendment 15 #
Draft legislative resolution Paragraph 1 1.
Amendment 16 #
Draft legislative resolution Paragraph 3 a (new) 3a. Recalls that the Commission proposal for establishing a significant digital presence is not in line with the much broader definition laid down in the Common Consolidated Corporate Tax Base (CCCTB) and that definitions codified in EU law need to be consistent.
Amendment 17 #
Draft legislative resolution Paragraph 3 b (new) 3b. Recalls that the OECD’s digital economy group has concluded after a two-year period of studying the topic that it was impossible to ring-fence the “digital economy” considering that digitalisation has permeated nearly all industries and sectors: “[b]ecause the digital economy is increasingly becoming the economy itself, it would be difficult, if not impossible, to ring-fence the digital economy from the rest of the economy for tax purposes.” (OECD 2015; p.11) Ring-fencing would require strong political value judgements about the legitimacy of certain business models and might open the door for increased state interventionism in Europe’s economies. It would also stand in conflict with the Treaty of Lisbon, stating that the Union “shall promote scientific and technological advance.” (Article 3).
Amendment 18 #
Draft legislative resolution Paragraph 3 c (new) 3c. Recalls that the Commission proposal contradicts the current OECD principle which states that taxation should occur where value is created, adding the complexity of whether a user’s consumption of a service is creating value. Since the concept of permanent establishment is governed by double taxation treaties in international law and therefore binding, not expandable, it is doubtful whether the Commission proposal is legally justified.
Amendment 19 #
Draft legislative resolution Paragraph 3 d (new) 3d. Recalls that work is currently ongoing at the OECD to find a solution to the question of defining a "digital presence" that is in line with OECD principles and international law and can be agreed to by the G20.Supports a global solution awaiting the OECD proposal. Requests that the Commission present a proposal to Parliament based on the OECD's proposal for a global solution.
Amendment 20 #
Proposal for a directive Recital 1 (1) Rapid transformation of the global economy as a result of digitalisation is putting new pressures on corporate tax systems both at Union level and internationally, and calling into question the ability to establish where digital companies should pay their taxes and how much they should pay. Although the need to adapt corporate tax rules to the digital economy is recognised at international level by bodies such as the G20, reaching an agreement at global level is likely to be challenging and not taking place in a near future.
Amendment 21 #
(1) Rapid transformation of the global economy as a result of digitalisation is putting new pressures on corporate tax systems both at Union level and internationally, and calling into question the ability to establish where digital companies should pay their taxes and how much they should pay. Although the need to adapt corporate tax rules to the digitalisation of the economy is recognised at international level by bodies such as the G20, reaching an agreement at global level is likely to be challenging.
Amendment 22 #
Proposal for a directive Recital 1 a (new) (1a) Too often, multinational companies that heavily rely upon digital activities make arrangements to transfer their profits to tax havens or to countries with a lower corporate tax rate, which allows them to pay less or no taxes. The concept of digital significant presence will provide a precise and binding definition of the criteria according to which a multinational company is deemed to have a permanent establishment in a given country. This will force digital companies to pay their taxes where their real economic activity occurs.
Amendment 23 #
Proposal for a directive Recital 1 a (new) (1a) Notwithstanding the difficulties of reaching a global agreement, such an agreement should still be pursued with great effort. As called for in the European Parliament’s inquiry committee into money laundering, tax avoidance and tax evasion (PANA) and in its special committee on tax rulings and other measures similar in nature or effect (TAXE2), an empowered UN tax body should be installed to serve as the forum for debates and discussions on said agreement and other matters related to the international tax system.
Amendment 24 #
Proposal for a directive 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 25 #
Proposal for a directive Recital 1 b (new) (1b) Digitalisation affects the whole economy with many firms using multi- channel models; thus, instead of creating special regimes for digital businesses, international tax rules should be reformed, based on a principal of neutrality between different business models, both digital and non-digital, and regardless of the extent or form of digitalisation, including multi-channel models, recognising the economic reality businesses operate in today.
Amendment 26 #
Proposal for a directive Recital 1 c (new) (1c) In particular, this means reforming the definition of a permanent establishment to be more in line with the concept of a permanent establishment as defined in the 2011 UN model tax convention.
Amendment 27 #
Proposal for a directive 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 28 #
Proposal for a directive 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 and urgent need to find
Amendment 29 #
Proposal for a directive 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. However, notes that Member States should not be prevented from adopting unilateral solutions.
Amendment 30 #
Proposal for a directive 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. There is indeed a common interest in maintaining a coherent yet relevant set of international rules. Therefore, the EU shall continue to work towards a consensus-based solution in the BEPS Inclusive Framework.
Amendment 31 #
Proposal for a directive Recital 2 a (new) (2a) The global nature of the digital economy, reflects the importance of finding an international solution and common tax rules to the taxation of the digital economy, and justifies the Commission's efforts within international fora, namely with the OECD, to reach such an agreement.
Amendment 32 #
Proposal for a directive Recital 2 a (new) (2a) Progress on the OECD level has been slow and results have been disappointing. Instead of at the OECD, discussions and debates on international tax matters should thus take place at UN level at an empowered UN tax body, ensuring the participation of all countries.
Amendment 33 #
Proposal for a directive Recital 4 (4) The European Council Conclusions of 19 October 2017 underlined the need for an effective and fair taxation system fit for the digital era and looked forward to appropriate Commission proposals by early 2018.15 The ECOFIN Council Conclusions of 5 December 2017 underlined that a globally accepted definition of permanent establishment and the related transfer pricing and profit attribution rules should also remain pivotal when addressing the challenges of taxation of profits of the digital economy" and encourages "close cooperation between the EU, the OECD and other international partners in responding to the challenges of taxation of profits of the digital economy.16
Amendment 34 #
Proposal for a directive Recital 5 (5) However, the rules should not apply to entities that are tax resident in a non-Union jurisdiction with which the
Amendment 35 #
Proposal for a directive Recital 5 (5) However, the rules should not apply to entities that are tax resident in a non-Union jurisdiction with which the Member State of the significant digital presence has a Double Tax Convention in force, unless the Convention includes provisions on a significant digital presence which creates similar rights and obligations in relation to the non-Union jurisdiction as are created by this Directive. This is to avoid any conflict with Double Tax Conventions with non-Union jurisdictions,
Amendment 36 #
Proposal for a directive Recital 6 (6) In order to provide for a robust definition of a taxable nexus of a digital business in a Member State it is necessary that such a definition is based on the revenues from the supply of digital services, the number of users or the number of business contracts for digital services. The applicable thresholds should reflect the significance of the digital presence for different types of business models and accommodate the different degrees of contribution to the process of value creation. Furthermore, they should ensure a compatible treatment in different Member States, irrespective of their size, and leave out trivial cases.
Amendment 37 #
Proposal for a directive Recital 6 (6) In order to provide for a robust definition of a taxable nexus of a digital business in a Member State it is necessary that such a definition is based on the revenues generated from the supply of digital services, the number of users or the number of business contracts for digital services. The applicable thresholds should reflect the significance of the digital presence for different types of business models and accommodate the different degrees of contribution to the process of value creation. Furthermore, they should ensure a compatible treatment in different Member States, irrespective of their size, and leave out trivial cases.
Amendment 38 #
Proposal for a directive Recital 7 (7) To enable an enterprise's significant digital presence to be taxed in another jurisdiction in accordance with the domestic law of that jurisdiction, it is necessary to establish the principles of attributing profits to that significant digital
Amendment 39 #
Proposal for a directive Recital 7 (7) To enable an enterprise's significant digital presence to be taxed in another jurisdiction in accordance with the domestic law of that jurisdiction, it is necessary to establish the principles of
Amendment 40 #
Proposal for a directive Recital 7 (7) To enable an enterprise's significant digital presence to be taxed in another jurisdiction in accordance with the domestic law of that jurisdiction, it is
Amendment 41 #
Proposal for a directive Recital 7 a (new) (7a) A harmonised definition of a permanent establishment, including a significant digital presence will allow Member States to better collect taxes arising from the digital sector. To fully deliver, such harmonisation should come along with an increased coordination of corporate income tax rates at European level. To ensure a sufficient and fair level of the digital sector, a minimum effective corporate tax rate of 18% should be adopted by all Member States.
Amendment 42 #
Proposal for a directive Recital 8 (8) A key objective of this Directive is to improve the resilience of the internal market as a whole in order to address the challenges of taxation of the digitalised economy, while respecting the principle of tax neutrality but also the free movement of services in the European Single Market. This objective cannot be sufficiently achieved by the Member States acting individually because digital businesses are able to operate cross-border without having any physical presence in a jurisdiction and rules are therefore needed to ensure that they pay taxes in the jurisdictions where they make profits. Given this cross-border dimension an initiative at Union level adds value in comparison with what a multitude of national measures could attain. A common initiative across the internal market is required to ensure a harmonised application of the rules on a significant digital presence within the Union. Unilateral and divergent approaches by each Member State could be ineffective and fragment the Single Market by creating national policy clashes, distortions and tax obstacles for businesses in the Union. Since the objectives of this Directive can be better achieved at Union level, the
Amendment 43 #
Proposal for a directive Recital 8 (8) A key objective of this Directive is to improve the resilience of the internal market as a whole in order to address the challenges of taxation of the digitalised economy. This objective cannot be sufficiently achieved by the Member States acting individually because digital businesses are able to operate cross-border without having any physical presence in a jurisdiction and rules are therefore needed to ensure that they pay taxes in the jurisdictions where they make profits. Given this cross-border dimension an initiative at Union level adds value in comparison with what a multitude of national measures could attain. A common initiative across the internal market is required to ensure a harmonised application of the rules on a significant digital presence within the Union.
Amendment 44 #
Proposal for a directive Recital 8 (8) A key objective of this Directive is to improve the resilience of the internal market as a whole in order to address the challenges of taxation of the digitalised economy. This objective cannot be sufficiently achieved by the Member States acting individually because digital businesses are able to operate cross-border without having any physical presence in a jurisdiction and rules are therefore needed to ensure that they pay taxes in the jurisdictions where they make profits. Given this cross-border dimension an initiative at Union level adds value in comparison with what a multitude of national measures could attain. A common initiative across the internal market is required to ensure a harmonised application of the rules on a significant digital presence within the Union.
Amendment 45 #
Proposal for a directive Recital 8 (8) A key objective of this Directive is to improve the resilience of the internal market as a whole in order to address the challenges of taxation of the digitalised economy. This objective cannot be sufficiently achieved by the Member States acting individually because digital businesses are able to operate cross-border without having any or having only a small physical presence in a jurisdiction and rules are therefore needed to ensure that they pay taxes in the jurisdictions where they make profits. Given this cross- border dimension an initiative at Union level adds value in comparison with what a multitude of national measures could attain. A common initiative across the internal market is required to ensure a harmonised
Amendment 46 #
Proposal for a directive Recital 8 a (new) (8a) If this proposal does not result in an agreement and therefore fails to eliminate distortions of competition and tax obstacles for businesses in the Union, the European Commission should issue a new proposal based on Article 116 of the Treaty on the Functioning of the European Union, whereby the European Parliament and the Council act in accordance with the ordinary legislative procedure to issue the necessary directives.
Amendment 47 #
Proposal for a directive Recital 8 a (new) (8a) With the view of increasing the resilience of the Union’s tax system further, the application of the ordinary legislative procedure (Article 114 TFEU) for legislation related to corporate income taxation should be considered.
Amendment 48 #
Proposal for a directive Recital 8 a (new) (8a) The concept of a significant digital presence and the solutions presented in this Directive should not become part of a Council Directive on a Common consolidated corporate tax base.
Amendment 49 #
Proposal for a directive 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
Amendment 50 #
Proposal for a directive 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
Amendment 51 #
Proposal for a directive 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. _________________
Amendment 52 #
Proposal for a directive Recital 10 (10) The Commission should evaluate the implementation of this Directive
Amendment 53 #
Proposal for a directive Recital 10 (10) The Commission should evaluate the implementation of this Directive
Amendment 54 #
Proposal for a directive Recital 10 (10) The Commission should evaluate the implementation of this Directive
Amendment 55 #
Proposal for a directive Recital 10 (10) The Commission should evaluate the implementation of this Directive five years after its entry into force and report to the
Amendment 56 #
Proposal for a directive Recital 10 (10) The Commission should evaluate the implementation of this Directive
Amendment 57 #
Proposal for a directive 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 58 #
Proposal for a directive Recital 12 a (new) (12a) In order to ensure legal certainty and to avoid situations of double taxation or double non-taxation as well as to limit tax avoidance opportunities, it is essential that Member States set out similar tax rules as regards to third countries, in particular when it comes to the definition of a significant digital presence. Therefore, Member States should authorise the Commission to negotiate on their behalf in order to either revise or adopt tax treaties with third countries in accordance with the rules set out in this Directive. It will allow to have a comprehensive global taxation environment for the digital economy.
Amendment 59 #
Proposal for a directive Recital 12 a (new) (12a) As the provisions laid down in this directive are meant to provide a permanent and comprehensive solution to the question of digital taxation, the interim solution of a digital services tax as provided for in the 'directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services' shall automatically cease to apply once the provisions laid down in this directive become applicable.
Amendment 60 #
Proposal for a directive Recital 12 a (new) (12a) In order to set up a coherent and consistent corporate tax base framework for all corporations in the Union, regardless of their size, the provisions contained in this Directive are bound to be integrated in the Common Consolidated Corporate Tax Base to be adopted by the Council.
Amendment 61 #
Proposal for a directive Recital 12 b (new) (12b) In order to create a level playing field and to eliminate tax competition and the resulting race to the bottom as regards corporate taxation levels, a minimum effective corporate tax rate should be proposed by the Commission three years after the date of implementation of the present Directive. The objective is to avoid transferring unfair competition on the tax base to unfair competition on the tax rates. The proposal of the Commission should set a minimum corporate tax rate of at least 20%.
Amendment 62 #
Proposal for a directive Article 2 – paragraph 1 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 63 #
Proposal for a directive Article 2 – paragraph 2 a (new) To ease future harmonisation of the concept of a permanent establishment including a significant digital presence, Member States may mandate the Commission to negotiate conventions for the avoidance of double taxation, with a view to also avoid double non-taxation.
Amendment 64 #
Proposal for a directive Article 3 – paragraph 1 – point 1 a (new) (1a) 'consolidated tax base' means the consolidated net taxable revenue of the group members, as calculated on a consistent accounting basis applicable to all group members, in accordance with the Proposal for a Council Directive on a Common Corporate Tax Base 2016/xx/EU;
Amendment 65 #
Proposal for a directive Article 3 – paragraph 1 – point 5 – paragraph 1 – point c a (new) (ca) the sale of goods or services which are contracted online via digital interfaces ('e-commerce' platforms);
Amendment 66 #
Proposal for a directive Article 3 – paragraph 1 – point 5 – paragraph 1 – point e a (new) (ea) the sale of goods or services which are contracted online via a digital interface;
Amendment 67 #
Proposal for a directive Article 3 – paragraph 1 – point 5 – paragraph 2 Digital services shall not include the services listed in Annex III
Amendment 68 #
Proposal for a directive Article 3 – paragraph 1 – point 5 – paragraph 2 Digital services shall not include the services listed in Annex III
Amendment 69 #
Proposal for a directive Article 3 – paragraph 1 – point 5 – paragraph 2 Digital services shall not include the services listed in Annex III
Amendment 70 #
Proposal for a directive Article 4.º – paragraph 3 – point a (a) the proportion of total revenues obtained in that tax period and resulting from the supply of those digital services to users located in that Member State in that tax period exceeds EUR
Amendment 71 #
Proposal for a directive Article 4 – paragraph 3 – point a (a) the proportion of total revenues obtained in that tax period and resulting from the supply of those digital services to users located in that Member State in that tax period exceeds EUR
Amendment 72 #
Proposal for a directive Article 4 – paragraph 3 – point a (a) the proportion of total revenues obtained in that tax period and resulting from the supply of those digital services to users located in that Member State in that tax period exceeds EUR
Amendment 73 #
Proposal for a directive Article 4 – paragraph 3 – point a (a) the
Amendment 74 #
Proposal for a directive Article 4.º – paragraph 3 – point b (b) the number of users of one or more of those digital services who are located in that Member State in that tax period exceeds
Amendment 75 #
Proposal for a directive Article 4 – paragraph 3 – point b (b) the number of users of one or more of those digital services who are located in that Member State in that tax period exceeds 1
Amendment 76 #
Proposal for a directive Article 4 – paragraph 3 – point c (c) the number of business contracts for the supply of any such digital service that are concluded in that tax period by
Amendment 77 #
Proposal for a directive Article 4 – paragraph 3 – point c (c) the number of business contracts for the supply of any such digital service that are concluded in that tax period by users located in that Member State exceeds
Amendment 78 #
Proposal for a directive Article 4.º – paragraph 3 – point c (c) the number of business contracts for the supply of any such digital service that are concluded in that tax period by users located in that Member State exceeds
Amendment 79 #
Proposal for a directive Article 4 – paragraph 3 – point c a (new) (ca) the volume of data in the form of digital content collected by the taxpayer in a taxable year exceeds 10 % of the group’s overall stored digital content.
Amendment 80 #
Proposal for a directive Article 4 – paragraph 3 a (new) 3a. The Commission shall be empowered to adopt delegated acts in accordance with Article 6a in view of amending this Directive by adjusting the factors set out in points (a), (b), (c) of this paragraph, notably on the basis of its assessment report and of progress in international agreements.
Amendment 81 #
Proposal for a directive Article 4 – paragraph 6 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
Amendment 82 #
Proposal for a directive Article 4 – paragraph 7 Amendment 83 #
Proposal for a directive 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 84 #
Proposal for a directive 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 85 #
Proposal for a directive Article 4 – paragraph 7 a (new) 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 86 #
Proposal for a directive Article 4 – paragraph 7 a (new) 7a. A taxpayer shall be required to disclose to the tax authorities all information relevant to the determination of significant digital presence in accordance with this Article.
Amendment 87 #
Proposal for a directive Article 5 – paragraph 2 2. The profits attributable to or in respect of the significant digital presence shall be
Amendment 88 #
Proposal for a directive Article 5 – paragraph 2 2. The determination of the profits attributable to or in respect of the significant digital presence shall be
Amendment 89 #
Proposal for a directive Article 5 – paragraph 3 3. For the purposes of paragraph 2 the determination of profits attributable to or in respect of the significant digital presence shall be based on a functional analysis. In order to determine the functions of, and attribute the economic ownership of assets and risks to, the significant digital presence, the economically significant activities performed by such presence through a digital interface shall be taken into account. For this purpose, activities undertaken by the enterprise through a digital interface related to data or users shall be considered economically significant activities of the significant digital presence which attribute risks and the economic ownership of assets to such presence. For the purposes of the functional analysis, in determining the location of assets, risks and functions performed, the place of where the economic activity in relation to these factors takes place shall prevail over the location to which they are contractually assigned to.
Amendment 90 #
Proposal for a directive Article 5 – paragraph 3 3. For the purposes of paragraph 2 the determination of profits attributable to or in respect of the significant digital presence in each tax year shall be based on a f
Amendment 91 #
Proposal for a directive Article 5 – paragraph 5 – point a (a) the collection, storage, processing, analysis, exploitation, transmission, deployment and sale of user-level data;
Amendment 92 #
Proposal for a directive Article 5 – paragraph 6 6. In determining the attributable profits under paragraphs 1 to 4, taxpayers shall use the profit split method
Amendment 93 #
Proposal for a directive Article 5 – paragraph 6 6. In determining the attributable profits under paragraphs 1 to 4, taxpayers shall use the profit split method
Amendment 94 #
Proposal for a directive Article 5 – paragraph 6 6. In determining the attributable profits under paragraphs 1 to 4 , taxpayers shall use the profit split method
Amendment 95 #
Proposal for a directive Article 5 – paragraph 6 a (new) 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 96 #
Proposal for a directive 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 97 #
Proposal for a directive Article 5 a (new) Article 5a 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 99 #
Proposal for a directive Article 6 – paragraph 1 1. The Commission shall evaluate the implementation of this Directive
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2018-05-14T00:00:00New
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2019-01-10T00:00:00 |
events/5/docs |
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EP
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EP
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events/7/body |
EP
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docs/5/docs/0/url |
https://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE627.747
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docs/6/docs/0/url |
https://www.europarl.europa.eu/sides/getDoc.do?type=COMPARL&mode=XML&language=EN&reference=PE629.429
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committees/0 |
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Rules of Procedure EP 159
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Rules of Procedure EP 159
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docs/5/docs/0/url |
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EC
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Rules of Procedure EP 150New
Rules of Procedure EP 159 |
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Rules of Procedure EP 150
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activities/0/docs/0/celexid |
CELEX:52018PC0147:EN
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CELEX:52018PC0147:EN
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2018-12-12T00:00:00 |
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2018-05-31T00:00:00
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2018-05-31T00:00:00
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activities/1 |
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ECON/8/12577
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Old
Preparatory phase in ParliamentNew
Awaiting committee decision |
procedure/subject/0 |
3.30.06 Information and communication technologies, digital technologies
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activities |
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links |
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other |
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procedure |
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