Common system of a digital services tax on revenues resulting from the provision of certain digital services

Published 02.11.2020

State of play: legislative phase

Level 1

Commission

  • 21 March 2018, the proposal for the directive was published.

Parliament

Council

  • 4 December 2018, the ECOFIN Council discussed the proposal.
  • 12 March 2019, the ECOFIN Council decided to pause work on an EU legislation, and instead focus on the international position (OECD work).

Next steps

  • Waiting for developments at OECD level.
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