Krytyka Prawa. Niezależne studia nad prawem
Propozycje opodatkowania znaczącejobecności cyfrowej w Unii Europejskiej
Uniwersytet Warszawski, Wydział Prawa i Administracji
A review of solutions which serve the taxation of the digital economy allows for the statement of a thesis that there are many methods which could tax business activity based on digital technologies. One should remember, however, that there also must be consensus and political will in order to introduce them. Due to the lack of consensus at the global level, on 21 March 2018, the European Commission presented two draft directives which were to ensure the taxation of enterprises conducting business in the European Union in the area of digital economy: the Directive laying down rules relating to the corporate taxation of a significant digital presence and the Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services. The drafts of the Directives presented by the Commission are the beginning of the legislative work at the Union level. One should ask the question whether the European Union needs its own solutions regarding the taxation of the digital economy. In this paper,
the author attempts to evaluate whether the target solution proposed by the Commission, that is, the taxation of a significant digital presence, i.e. a digital establishment,
can be an effective tool for the taxation of the digital economy in the European
Union. For this purpose, subsequent references were made to selected opinions
of international doctrine, OECD regulations and the draft of the Directive.