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Parliamentary questions
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29 October 2018
Question for written answer E-005508-18
to the Commission
Rule 130
Wolf Klinz (ALDE)

 Subject:  The Regulatory Scrutiny Board's review of the Commission proposal for a digital services tax
 Answer in writing 

The EU’s Regulatory Scrutiny Board (RSB) has sharply criticised the Commission proposal of 21 March 2018 for a Council directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services (COM(2018)0148).

According to the RSB, the proposal fails to include an economic impact assessment of the tax: The Commission fails to take into account tax incidence, i.e. who will ultimately bear the burden of the tax.

It does not consider the impact on downstream output, offline sales, SMEs and micro businesses, competition between large and small firms or the question of whether the digital services tax will or will not have a detrimental effect on innovation, economic renewal and convergence in the EU, taxing investment in the EU. Is the Commission still planning to conduct a proper impact assessment and to inform Parliament of its outcome?

According to the RSB, the Commission’s proposal ‘does not show the urgency for the EU to act, before global progress is achieved at OECD/G20 level’. Has the Commission considered withdrawing its proposal pending further assessment and study?

What is the Commission’s assessment of the RSB’s comments?

Last updated: 12 November 2018Legal notice