2018/0073(CNS)
Common system of a digital services tax on revenues resulting from the provision of certain digital services
Basic information
2018/0073(CNS)
CNS - Consultation procedure
Directive
Subject
2.40 Free movement of services, freedom to provide
3.30.06 Information and communication technologies, digital technologies
3.45.04 Company taxation
Status
Awaiting final decision
Key players
-
European Parliament
Committee responsible Rapporteur Appointed ECONEconomic and Monetary Affairs
TANG Paul (S&D)
31/05/2018
Committee for opinion Rapporteur for opinion Appointed IMCOInternal Market and Consumer Protection
The committee decided not to give an opinion. JURILegal Affairs
The committee decided not to give an opinion. -
Council of the European Union
Council configuration Meetings Date Economic and Financial Affairs ECOFIN 3646 06/11/2018 -
European Commission
Commission DG Commissioner Taxation and Customs Union MOSCOVICI Pierre
Key events
| Date | Event | Reference | Summary |
|---|---|---|---|
| 21/03/2018 | Legislative proposal published | COM(2018)0148 | |
| 19/04/2018 | Committee referral announced in Parliament | ||
| 06/11/2018 | Debate in Council | ||
| 03/12/2018 | Vote in committee | ||
| 05/12/2018 | Committee report tabled for plenary, 1st reading/single reading | A8-0428/2018 | |
| 12/12/2018 | Debate in Parliament | ||
| 13/12/2018 | Decision by Parliament | T8-0523/2018 | |
| 13/12/2018 | Results of vote in Parliament |
Technical information
| Procedure | Information |
|---|---|
| Procedure reference | 2018/0073(CNS) |
| Procedure type | CNS - Consultation procedure |
| Nature of procedure | Legislation |
| Legislative instrument | Directive |
| Legal basis | Treaty on the Functioning of the EU TFEU 113 |
| Other legal basis | Rules of Procedure EP 165 |
| Stage reached in procedure | Awaiting final decision |
| Committee dossier |
ECON/8/12610
|
Documentation gateway
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Document type Committee Reference Date Summary Committee draft report PE627.911 21/09/2018 Amendments tabled in committee PE629.512 22/10/2018 Committee report tabled for plenary, 1st reading/single reading A8-0428/2018 05/12/2018 Text adopted by Parliament, 1st reading/single reading T8-0523/2018 13/12/2018 -
Document type Reference Date Summary Legislative proposal COM(2018)0148 21/03/2018 Commission response to text adopted in plenary SP(2019)44 23/01/2019 -
Document type Parliament/Chamber Reference Date Summary Contribution ES_CONGRESS COM(2018)0148 14/05/2018 Contribution PT_PARLIAMENT COM(2018)0148 18/05/2018 Contribution FR_SENATE COM(2018)0148 04/06/2018 Contribution BE_CHAMBER COM(2018)0148 28/06/2018 Contribution CZ_SENATE COM(2018)0148 02/08/2018 Contribution FR_ASSEMBLY COM(2018)0148 11/01/2019 Reasoned opinion MT_PARLIAMENT PE638.492 17/04/2019 Reasoned opinion NL_CHAMBER PE638.491 17/04/2019 Reasoned opinion DK_PARLIAMENT PE638.490 17/04/2019
Additional information
| Source | Document | Date |
|---|---|---|
| EP Research Service | Briefing |