Uplatnili jsme názor do konzultace Evropské komise k návrhu Digital Levy

CÍL ZÁMĚRU EVROPSKÉ KOMISE

Svaz průmyslu a dopravy ČR uplatnil připomínky do konzultace Evropské komise k tématu zavedení „digital levy“. Jde o konzultaci, která se zabývá teoretickými možnostmi zavedení „digitálního poplatku“ a dopadů, které tento poplatek může mít na reálnou ekonomiku a podniky. Konzultace rovněž sondovala stávající situaci v rámci daňového systému v souvislosti s vývojem digitalizace.

Již v minulosti jsme Komisi poskytli úvodní názor k tomuto návrhu.

HLAVNÍ PŘIPOMÍNKY SVAZU PRŮMYSLU

Mezi naše připomínky patří především nízká kvalita dotazníku, kdy řada otázek je nepřesných a neodpovídá standardům, které by měly konuzultace k takto významnému tématu s širokými dopady splňovat. Nejasnost některých otázek může vést ke zkreslení uplatněných odpovědí.

Svaz průmyslu a dopravy ČR k vyplněné konzultaci připojil tento názor:

Initially, we are concerned about the quality of this questionnaire. We regret that some of the statements listed in the Commission’s questionnaire can be regarded as unprecise, irrelevant or even biased and thus may not live up to these standards. This can only decrease the quality of stakeholders’ contributions and thus negatively affect the quality of input to policymaking, thereby unfortunately undermining the European Commission’s important preparatory work.

We strongly regret that the European Commission is launching this initiative at a time when all partners should be focusing on a global solution at the OECD.

As we already mentioned we consider important to avoid the tax burden for European tax subjects that will increase as a consequence of the effort to find a solution for current tax imbalances. We prefer the consensual OECD solution and hope that the OECD platform will be able to demonstrate the ability to achieve a specific results in following months (and these results must be acceptable and approvable for all involved countries). Otherwise the EU (ideally) after coordination with USA (for elimination US countermeasures) must find another solution for current tax imbalances in the digital sector (e.g. through a unified tax approach to the digital sector within the EU).

We strongly encourage EU countries to focus all their efforts on reaching a globally agreed solution at the OECD to reform the international tax framework. The scope of a possible digital levy should be based on a thorough economic impact analysis and not target digital companies without justification.

The digital economy is the fastest growing, most vibrant part of the economy that will drive future prosperity in Europe. The digital economy as such should therefore not be ring-fenced and targeted with specific tax measures. Any new measures must be future-proof to support the continued growth and expansion of Europe’s digital businesses.

A broader digital levy would have a negative impact on the global economy when it is in a fragile state and the COVID pandemic is far from over. With the current COVID restrictions, digital channels are an enabler for business to continue their economic activities and this will drive the economic recovery ahead. 

Celý vyplněný konzultační dotazník k tématu "A fair & competitive digital economy – digital levy" naleznete zde.