Questo articolo analizza le misure introdotte nel Testo Unico IVA sulla pubblicità online con la cosiddetta “Google tax”. Sebbene la “Google tax” sia stata infine abrogata, un attento esame del suo profilo giuridico e fiscale in relazione ai principi sottesi sia alla normativa e alla Carta costituzionale italiana che ai valori europei, specialmente alla luce dei diritti e delle libertà fondamentali sanciti dall’Unione, fornisce principi guida per future iniziative legislative nel settore emergente dell’economia digitale.
The Italian “Google Tax”.National taxation and the European e-Economy This paper analyses the measures introduced within the Italian VAT Statute dealing with online advertising through the so-called “Google Tax”.
Although the “Google Tax” has finally been repealed, an in-depth analysis of its legal and tax aspects in connection with both national and European rules, the EU fundamental freedoms and rights, and the Italian Constitutional principles, provides interesting guidelines for future legislative initiatives in the emerging area of digital economy.
1. Introduction
Information and communication technologies have a large influence on the European economy: Internet-wise businesses open up markets were traditional operators stumble, while consumers benefit from lower prices and more choice. At a moment when Europe demands growth [1] and growth also implies improvements to the free movement of goods, services, people and capital within Europe’s Single Market [2], the free movement of digital services and a stronger Digital Single Market [3] as well seem a necessary part of any plan that aims at succeeding.
It is not by chance that the European Commission supports the Digital Single Market as one of the seven pillars of their Digital Agenda for Europe, with a stated goal of moving 50% of the European customers to online commercial transactions by 2015 [4].
At the same time, the activities of many of the big Internet players such as Google, Amazon, Apple, Facebook, or those of smaller emerging new media firms pushing innovative business models, are illustrating how at times the traditional way of collecting taxes [5] can be easily sidestepped, with a negative impact on public revenues. There is no need of creativity here: very often, Internet-based service companies are taking advantage of loophole opportunities provided by old national taxation systems and obsolete European rules to obtain a more favorable tax treatment. Google located its headquarters in Ireland [6], to profit from lower taxation, while Skype has offices in Luxembourg. These companies perform in the rest of Europe, Italy included, only ancillary activities that do not generate in and by themselves useful taxable income: in the specific area of intervention of the “Google Tax”, online advertising, all of the revenue is taxed in the country where such entities have their headquarters [7].
This has led to various domestic proposals to change the ways on how such transactions and companies are to be taxed [8], not a surprising turn of events given how many countries deal with high levels of public debt and tremendous pressure to collect more tax revenue [9]. Alternative taxation forms and controversial approaches to taxation for the digital economy have been discussed and introduced, sometimes repealing already approved acts, all over Europe, often introducing, because of their local and non-harmonized impact, more issues than they solved. The adoption of a common European single policy for these specific issues is becoming crucial.
In the light of national and European principles, this paper discusses the so called Italian “Google Tax”, or “Web Tax”, initially adopted, then procrastinated, and finally repealed by the Italian government, as noteworthy because of its fiscal policy implications and larger significance in today’s European landscape. The possible down sides [continua..]
