Forslag til DIREKTIV om et fælles system for skat på digitale tjenester
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Forslag til RÅDETS DIREKTIV om et fælles system for en skat på indtægter fra levering af visse digitale tjenester {SWD(2018) 81} - {SWD(2018) 82}
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<p> <span style="background-color:rgb(255,255,255);color:rgb(51,51,51);font-family:Roboto, "Segoe UI", "Helvetica Neue", Helvetica, Arial, sans-serif;font-size:14px;"><span style="-webkit-text-stroke-width:0px;display:inline !important;float:none;font-style:normal;font-variant-caps:normal;font-variant-ligatures:normal;letter-spacing:normal;orphans:2;text-align:start;text-decoration-color:initial;text-decoration-style:initial;text-decoration-thickness:initial;text-indent:0px;text-transform:none;white-space:normal;widows:2;word-spacing:0px;">Læs også EPRS' (European Parliamentary Research Service) briefing:<br> </span></span><a target="_blank" rel="noopener noreferrer" href="https://www.europarl.europa.eu/thinktank/en/document/BUDG_BRI(2026)785788"><span style="background-color:rgb(255,255,255);color:rgb(51,51,51);font-family:Roboto, "Segoe UI", "Helvetica Neue", Helvetica, Arial, sans-serif;font-size:14px;"><span style="-webkit-text-stroke-width:0px;display:inline !important;float:none;font-style:normal;font-variant-caps:normal;font-variant-ligatures:normal;letter-spacing:normal;orphans:2;text-align:start;text-decoration-color:initial;text-decoration-style:initial;text-decoration-thickness:initial;text-indent:0px;text-transform:none;white-space:normal;widows:2;word-spacing:0px;">Possible EU own resource based on a digital levy Cross-border services trade, digital transformation and tax implications</span></span></a> </p> <p> </p> <p> <span style="background-color:rgb(255,255,255);color:rgb(51,51,51);font-family:Roboto, "Segoe UI", "Helvetica Neue", Helvetica, Arial, sans-serif;font-size:14px;"><span style="-webkit-text-stroke-width:0px;display:inline !important;float:none;font-style:normal;font-variant-caps:normal;font-variant-ligatures:normal;letter-spacing:normal;orphans:2;text-align:start;text-decoration-color:initial;text-decoration-style:initial;text-decoration-thickness:initial;text-indent:0px;text-transform:none;white-space:normal;widows:2;word-spacing:0px;">Læs også EPRS' (European Parliamentary Research Service) briefing:<br> </span></span><a target="_blank" rel="noopener noreferrer" href="https://www.europarl.europa.eu/thinktank/en/document/BUDG_BRI(2026)785788"><span style="background-color:rgb(255,255,255);color:rgb(51,51,51);font-family:Roboto, "Segoe UI", "Helvetica Neue", Helvetica, Arial, sans-serif;font-size:14px;"><span style="-webkit-text-stroke-width:0px;display:inline !important;float:none;font-style:normal;font-variant-caps:normal;font-variant-ligatures:normal;letter-spacing:normal;orphans:2;text-align:start;text-decoration-color:initial;text-decoration-style:initial;text-decoration-thickness:initial;text-indent:0px;text-transform:none;white-space:normal;widows:2;word-spacing:0px;">Could a digital services tax become an EU own resource? Revenue potential, policy trade-offs and strategic options</span></span></a> </p> <p> </p>