Dies ist eine HTML Version eines Anhanges der Informationsfreiheitsanfrage 'Digital services tax'.


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
further distribution are under the sole responsibility of community members.
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.
DELETED FROM THIS POINT UNTIL THE END OF THE DOCUMENT (page 25)


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