Brussels, 25 February 2019
DOCUMENT PARTIALLY
WK 2630/2019 INIT
ACCESSIBLE TO THE PUBLIC
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LIMITE
FISC
ECOFIN
WORKING PAPER
This is a paper intended for a specific community of recipients. Handling and
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MEETING DOCUMENT
From:
Presidency
To:
High Level Working Party
Subject:
Digital Taxation
- Discussion in preparation of the policy debate at ECOFIN
Delegations will find attached a document in view of the meeting of the High Level Working Party
(Taxation) on 28 February 2019.
WK 2630/2019 INIT
LIMITE
EN
Cover note
HLWP
28 February 2019
I. INTRODUCTION
1. Following the outcome of ECOFIN of 4 December 2018 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 ("DST") the Romanian Presidency resumed technical discussions on the
Digital
Advertising Tax Directive (DAT) as from January 2019.
2. DAT was discussed at the Working Party on Tax Questions (digital) on 15 January and 20
February 2019 and at the meeting of the High Level Working Party on Taxation on 31 January
2019.
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