4 Amendments of Miguel VIEGAS related to 2018/0072(CNS)
Amendment 43 #
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. 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.
Amendment 70 #
Proposal for a directive
Article 4.º – paragraph 3 – point a
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 71 000 000;
Amendment 74 #
Proposal for a directive
Article 4.º – paragraph 3 – point b
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 1020 000;
Amendment 78 #
Proposal for a directive
Article 4.º – paragraph 3 – point c
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 3 01 500.