EU Proposal on Digital Service Tax in View of EU State Aid Law
EU Proposal on Digital Service Tax in View of EU State Aid Law
Author(s): Mateusz KaźmierczakSubject(s): National Economy, Public Finances, EU-Legislation
Published by: Wydawnictwo Uniwersytetu Jagiellońskiego
Keywords: digital economy; digital services; tax; EU law; state aid;
Summary/Abstract: This contribution deals with the European Commission’s proposal on the taxation of digital services. The main aim of the contribution is to confirm or disprove the hypothesis that the Digital Service Tax constructed in line with the proposition of the European Commission does interfere with EU state aid law. The research is conducted by applying basic methods of legal science, especially the method of scientific analysis and case law analysis.
Journal: Financial Law Review
- Issue Year: 25/2022
- Issue No: 1
- Page Range: 93-109
- Page Count: 17
- Language: English