European Union: EC proposal for a council directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services
Progress
Current status
under deliberation
21 Mar 2018 under deliberation
Scope
Implementers
Austria
Belgium
Bulgaria
Croatia
Cyprus
Czechia
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Ireland
Italy
Latvia
Lithuania
Luxembourg
Malta
Netherlands
Poland
Portugal
Romania
Slovakia
Slovenia
Spain
Sweden
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
Government Body
central government
Implementation Level
supranational
Timeline of events
Commission publishes digital services tax proposal on revenues derived from certain digital services (DST)
On 21 March 2018, the European Commission issued its proposal for a Council Directive on the “common system of a digital services tax on revenues resulting from the provision of certain digital services”. The proposal aims to expand the list of taxa…
SourceEvent type
law
Action type
introduction
Government branch
executive
Government body
central government