Ceci est une version HTML d'une pièce jointe de la demande d'accès à l'information 'Digital services tax'.


Brussels, 15 February 2019
DOCUMENT PARTIALLY
WK 2235/2019 INIT
ACCESSIBLE TO THE PUBLIC
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LIMITE
ECOFIN
FISC
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:
Working Party on Tax Questions (Digital Taxation)
Subject:
Digital Advertising Tax
- Presidency compromise text
Delegations will find a Presidency compromise text, drafted on the basis of the text discussed at the
HLWP of 31 January 2019 (doc. WK 1093/2019). 
WK 2235/2019 INIT
LIMITE
EN

DRAFT 
COUNCIL DIRECTIVE 
on the common system of a digital advertising tax on revenues resulting from the provision of 
digital advertising services 
DELETED FROM THIS POINT UNTIL THE END OF THE DOCUMENT (page 23)


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