Mercato unico digitale e tassazione: misure attuali e progetti di riforma

Digital technologies have changed profoundly not only our way of life, but also the way of “doing business”, as well as the digital economy has become an integral part and one of the pillars of the current economy. The process of trans- formation presents not only amazing opportunities, but also critical elements that cannot be overlooked or underestimated. The topic has been the subject of close scrutiny by the OECD, which, following the BEPS, drew up a series of observations and proposals enclosed into Action 1, dedicated specifically to the digital economy. The European Union is also called upon to play its part; in fact, the Digital Single Market topic has made a breakthrough into EU priorities. The digital economy views in an almost dramatic way the inadequacy of the current parameters. As regards taxation, the scenario remains fragmented and obsolete: above all mod- ernization of VAT legislation is needed in order to boost the Digital Single Market. In its agenda, the European Commission has moved according to a double directive: on the one hand it seeks to simplify and standardize the tax laws, especially with regard to VAT, so that it does not present an obstacle to the development of the new economy; on the other, it seeks to remedy the phenomenon of tax avoidance by the so called “global digital giants”, through the infringement procedure on State aid and competition. Finally, the paper will also discuss issues related to the possible introduction of a tax linked to the use of the Internet, concluding that, without a coordinated approach at a Community level, proposals are still unsatisfactory.