6 Amendments of Nils TORVALDS related to 2018/0072(CNS)
Amendment 42 #
Proposal for a directive
Recital 8
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 Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives. This directive does not imply a harmonisation of corporate tax rates in the EU and, therefore, it does not restrict Member States' capability set the corporate tax rates applicable to digital services' revenues on their own territory.
Amendment 49 #
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. The data that may be collected from the users for the purposes of applying this Directive should be strictly limited to data indicating the Member State in which the users are located, without allowing for identification 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 81 #
Proposal for a directive
Article 4 – paragraph 6
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. , without allowing for identification of the user, in accordance with Regulation (EU) No 2016/679 on data protection. The Member States' tax authority shall be informed of the method used to determine the location of users.
Amendment 85 #
Proposal for a directive
Article 4 – paragraph 7 a (new)
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 95 #
Proposal for a directive
Article 5 – paragraph 6 a (new)
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 98 #
Proposal for a directive
Article 6 – title
Article 6 – title
6 Implementation Report and Review