The European Parliament's Budgets Committee held a workshop on 23 June 2026 to examine the feasibility of a digital levy as a new EU own resource for the post-2027 Multiannual Financial Framework and to help repay Next Generation EU borrowing. Chair Johan Van Overtveldt (ECR) framed the discussion as timely, reiterating Parliament's longstanding support for a basket approach to own resources that would diversify EU revenue beyond traditional contributions.
Guest speakers presented technical and policy perspectives. Apostolis Thomadakis of CEPS outlined three angles: the re-emergence of digital taxation in EU debates, lessons from member states that have unilaterally introduced digital services taxes, and the feasibility of such a tax as an EU-level own resource. Kristina Enace of the Tax Foundation, Faith Amaro of the University of London, and Patricia Brown of the UN also contributed, focusing on design options and alignment with the international tax framework. No substantive disputes were recorded; participants broadly agreed on the topic's relevance, though no concrete next steps were specified.
The workshop carries moderate implications for key stakeholders. For tech companies, a digital levy could impose new compliance and tax costs, potentially reducing profitability, while EU member states would face a trade-off between gaining a new revenue stream and ceding fiscal sovereignty over digital taxation. EU taxpayers could benefit indirectly if the levy reduces pressure on national contributions, but may also bear costs passed on by businesses. The lack of a specific proposal or timeline suggests the initiative remains at an exploratory stage, with no immediate legislative impact.