Activities of Ashley FOX 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 (5)
Amendment 50 #
Proposal for a directive
Recital 4
Recital 4
(4) In its Communication "A Fair and Efficient Tax System in the European Union for the Digital Single Market"25 adopted on 21 September 2017, the Commission identified the challenges that the digital economy posed for existing tax rules, and committed to analyse the policy options available. The ECOFIN Council conclusions of 5 December 201726 invited the Commission to adopt proposals responding to the challenges of taxing profits in the digital economy, while taking note also of the interest expressed by many Member States for temporary measures aimed at revenues resulting from digital activities in the Union that would remain outside the scope of double tax conventions. However this should not prevent unilateral action from being taken by Member States. _________________ 25 Communication from the Commission to the European Parliament and the Council 'A Fair and Efficient Tax System in the European Union for the Digital Single Market' (COM(2017) 547 final of 21.9.2017). 26 Responding to the challenges of taxation of profits of the digital economy – Council conclusions (5 December 2017) (FISC 346 ECOFIN 1092).
Amendment 93 #
Proposal for a directive
Recital 17
Recital 17
(17) Taxable services consisting in the transmission of data collected about users should cover only data which has been generated from such users' activities in digital interfaces, but not data which has been generated from sensors or other means and collected digitally. This is because the services within the scope of DST should be those using digital interfaces as a way to create user input which they monetise, rather than services using interfaces only as a way to transmit data generated otherwise. DST should therefore not be a tax on the collection of data, or the use of data collected by a business for the internal purposes of that business, or the sharing of data collected by a business with other parties for no consideration. What DST should target is the generation of revenues from the transmission of data obtained from a very specific activity (users' activities on digital interfaces) rather than targeting the sale of data.
Amendment 94 #
Proposal for a directive
Recital 17 a (new)
Recital 17 a (new)
(17a) This report should focus on taxation based on user value creation rather than expanding the remit of this proposal to the sale of data.
Amendment 116 #
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 set at 3% in order to avoid distortions in the Single Market. The DST rate should be set at 3%, which and to achieves an appropriate balance between revenues generated by the tax and accounting for the differential DST impact for businesses with different profit margins.
Amendment 164 #
Proposal for a directive
Article 8 – paragraph 1
Article 8 – paragraph 1
The DST rate shall be set at 3%.