Activities of Petr JEŽEK related to 2018/0073(CNS)
Shadow reports (1)
REPORT on the proposal for a Council directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services PDF (685 KB) DOC (111 KB)
Amendments (8)
Amendment 107 #
Proposal for a directive
Recital 29
Recital 29
(29) Where the users with respect of a given taxable service are located in different Member States or non-Union jurisdictions, the relevant taxable revenues obtained from that service should be allocated to each Member State in a proportional way on the basis of certain specific allocation keys. Such keys should be set out depending on the nature of each taxable service and the distinctive elements triggering the receipt of revenues for the provider of such a service. Where the allocation key results in an imbalanced apportionment that fails to reflect the real economic activity, a dispute resolution mechanism could remedy such a situation. In light of the foregoing, the Commission should assess the possible establishment of a dispute resolution mechanism in order to ensure the proper resolution of disputes when different Member States are involved.
Amendment 109 #
Proposal for a directive
Recital 34
Recital 34
(34) Any processing of personal data carried out in the context of DST should be conducted in accordance with Regulation (EU) 2016/679 of the European Parliament and of the Council31 , including that which may be necessary in relation to Internet Protocol (IP) addresses or other means of geolocation, without allowing for identification of users. The Member States' tax authority shall be informed of the method used to determine the location of users . In particular, regard should be given to the need to provide appropriate technical and organisational measures to comply with the rules relating to the lawfulness and security of processing activities, the provision of information and the rights of data subjects. Whenever possible, personal data should be rendered anonymous. _________________ 31 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 119 #
Proposal for a directive
Recital 37
Recital 37
(37) Member States should be able to lay down accounting, record-keeping or other obligations aimed at ensuring that the DST due is effectively paid, as well as other measures, including penalties and sanctions, to prevent tax evasion, avoidance and abuse.
Amendment 156 #
Proposal for a directive
Article 5 – paragraph 6 a (new)
Article 5 – paragraph 6 a (new)
6a. The Commission shall analyse whether the establishment of a dispute resolution mechanism would further increase the effectiveness and efficiency of the settlement of disagreements between Member States. The Commission shall submit a report thereon to the European Parliament and the Council, including, if appropriate, a legislative proposal.
Amendment 170 #
Proposal for a directive
Article 18 – paragraph 3
Article 18 – paragraph 3
3. Member States may adopt measures, including penalties and sanctions, to prevent tax evasion, avoidance and abuse with respect to DST.
Amendment 173 #
Proposal for a directive
Chapter 4 – title
Chapter 4 – title
ADMINISTRATIVE COOPERATION AND MANDATORY EXCHANGE OF INFORMATION
Amendment 174 #
Proposal for a directive
Article -20 (new)
Article -20 (new)
Article -20 Automatic and mandatory exchange of information In order for tax authorities to assess tax due properly and to ensure the proper and uniform implementation of this Directive, the exchange of information on tax matters shall be automatic and mandatory, as laid down by Council directive 2011/16/EU. Member States shall allocate adequate staff, expertise and budget resources to their national tax administrations as well as resources for the training of tax administration staff focusing on cross-border tax cooperation and on the automatic exchange of information in order to ensure full implementation of this Directive.
Amendment 176 #
Proposal for a directive
Article 24 a (new)
Article 24 a (new)
Article 24a Review clause (Three years after...[the date of entry into force of this Directive], the Commission shall make an assessment of the application of this Directive and present a report to the European Parliament and the Council, accompanied, where appropriate, by proposals for its review in accordance with the principles of fair taxation of the digital sector. In its report the Commission should assess, notably, - the impact of DST on Member States’ revenues; - the impact on the internal market as a whole, with particular regard to possible distortion of competition between companies subject to the new rules laid down in this Directive; - the need to increase the scope to cover more digital activities and the rate of the DST; - the potential tax planning practices that were applied by entities to avoid paying the DST.