Activities of Marco VALLI 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 (11)
Amendment 67 #
Proposal for a directive
Recital 7
Recital 7
(7) That interim solution should establish the common system of a digital services tax ('DST') on revenues resulting from the supply of certain digital services by certain entities. It should be an easy-to- implement measure targeting the revenues stemming from the supply of digital services, the supply of online content, such as applications, music, videos, text and games, and the online sale of goods and services via digital interfaces where users contribute significantly to the process of value creation. Such factor (user value creation) also underpins the action with respect to corporate tax rules, as described in recital (5).
Amendment 77 #
Proposal for a directive
Recital 10
Recital 10
(10) In particular, taxable revenues should be those resulting from the provision of the following services: (i) the placing on a digital interface of advertising targeted at users of that interface; (ii) the making available of multi-sided digital interfaces which allow users to find other users and to interact with them, and which may also facilitate the provision of underlying supplies of goods or services directly between users (sometimes referred to as "intermediation" services); and (iii) the transmission of data collected about users and generated from such users' activities on digital interfaces; (iv) the supply of digital content such as applications, music, videos, texts or games; (v) the online sale of goods or services via digital interfaces. If no revenues are obtained from the supply of such goods or services, there should be no DST liability. Other revenues obtained by the entity providing such services but not directly stemming from such supplies should also fall outside the scope of the tax.
Amendment 82 #
Proposal for a directive
Recital 13
Recital 13
(13) For cases involving multi-sided digital interfaces that facilitate an underlying supply of goods or services directly between users of the interface, the underlying transactions and the revenues obtained by users from those transactions should remain outside the scope of the tax. The revenues resulting from retail activities consisting in the sale of goods or services which are contracted online via the website of the supplier of such goods or services, and where the supplier does not act as an intermediary, should also be outside the scope of DST because the value creation for the retailer lies with the goods or services provided and the digital interface is only used as a means of communication. Whether a supplier is selling goods or services online on his own account or providing intermediation services would be determined by taking into account the legal and economic substance of a transaction, as reflected in the arrangements between the relevant parties. For instance, a supplier of a digital interface where third-party goods are made available could be said to provide an intermediation service ( remain largely untaxed due to the lack of a physical presence in the different Member States and offer significant competitive advantages to digital retailers operating online with respect to traditional businesses based on a Member State. In order to achieve a level playing field among different companies in other words, the making available of a multi-sided digital interface) where no significant inventory risks are assumed, or where it is the third party effectively sett EU market, these revenues should therefore be included ing the pricscope of such goodsDST.
Amendment 84 #
Proposal for a directive
Recital 14
Recital 14
(14) Services consisting in the supply of digital content by an entity through a digital interface should be exincluded fromin the scope of the tax, regardless of whether the digital content is owned by that entity or that entity has acquired the rights to distribute it. Even if some sort of interaction between the recipients of such digital content may be allowed and therefore the supplier of such services could be seen as making available a multi-sided digital interface, it is less clear that the user plays a central role in the creation of value for the company supplying the digital content. Instead, the focus from the perspective of value creation is on the digital content itself which is supplied by the entity. Therefore the revenues obtained from such supplies should fall outside the scope of the tax.
Amendment 105 #
Proposal for a directive
Recital 27
Recital 27
Amendment 113 #
Proposal for a directive
Recital 35
Recital 35
(35) The taxable revenues should be equal to the total gross revenues obtained by a taxable person, net of value added tax and other similar taxes. Taxable revenues should be recognised as obtained by a taxable person at the time when they become due, regardless of whether they have actually been paid by then. DST should be chargeable in a Member State on the proportion of taxable revenues obtained by a taxable person in a tax period that is treated as obtained in that Member State, and should be calculated by applying the DST rate to that proportion. There should be a single DST rate at Union level in order to avoid distortions in the Single Market. The DST rate should be set at 35%, which achieves an appropriate balance between revenues generated by the tax and level playing field between different businesses in the EU market, accounting for the differentiproportional DST impact for digital businesses with differenthigher profit margins. than traditional companies;
Amendment 130 #
Proposal for a directive
Article 3 – paragraph 1 – point b a (new)
Article 3 – paragraph 1 – point b a (new)
(ba) the supply of digital content via digital interfaces, such as applications, music, videos, texts or games;
Amendment 131 #
Proposal for a directive
Article 3 – paragraph 1 – point b b (new)
Article 3 – paragraph 1 – point b b (new)
(bb) the online sale of goods or services via digital interfaces;
Amendment 138 #
Proposal for a directive
Article 3 – paragraph 4 – point a
Article 3 – paragraph 4 – point a
(a) the making available of a digital interface where the sole or main purpose of making the interface available is for the entity making it available to supply digital content to users or to supply communication services to users or to supply payment services to users;
Amendment 163 #
Proposal for a directive
Article 8 – paragraph 1
Article 8 – paragraph 1
The DST rate shall be 35%.
Amendment 183 #
Proposal for a directive
Article 26 a (new)
Article 26 a (new)
Article 26a Sunset clause The provisions of this Directive shall be applicable until the Proposal for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence (COM(2018) 147 final) or the Proposals for a Council Directive on a Common Corporate Tax Base and on a Common Consolidated Corporate Tax Base, including the digital permanent establishment, come into effect or until [31 December 2021], whichever is earliest.