On November 12, 2018 the Dutch Ministry of Finance sent a summary of discussions of the EUROGROUP meeting of November 5, 2018 and the Economic and Financial Affairs (ECOFIN) Council of November 6, 2018 to the Dutch House of Representatives. These summary of discussions give an interesting insight in the discussions that were held regarding digital taxation.


In this respect the following is stated in these summary of discussions:

“The Ecofin Council discussed the proposed directive for a digital service tax. Almost all Member States indicate that it is desirable to modernize fiscal systems in the light of the digitizing economy. Because digitization is a global development, many Member States prefer a global approach in an OECD context. However, as long as there is no global solution yet, and given the fact that many Member States might adopt unilateral measures, several Member States are in favor of exploring a European interim solution: the proposed directive for a digital service tax. The views on this proposed directive varied. Some Member States want to come to agreement on the proposal for a directive on a digital service tax as soon as possible. Many Member States however still have technical questions regarding the current proposal, a.o. regarding the scope. During the ECOFIN Council, most Member States indicated that they want to include a so-called sunset clause in the proposal. Member States also have questions regarding the legal basis of the directive and the interacting with tax treaties. Some Member States have indicated that they can not agree on the current proposal for a directive.


The Austrian Presidency has indicated that it would like that an agreement is reached during its presidency and now seems to intend to put the proposed directive on the agenda again for the Ecofin Council of December 2018.”



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