Soňa Simić
Financial Law Review, Issue 36 (4)/2024, 2024, pp. 46-62
Soňa Simić
Financial Law Review, Issue 31 (3)/2023, 2023, pp. 38-54
https://doi.org/10.4467/22996834FLR.23.011.18595The presented paper is dedicated to the taxation of digital services in the light of one of the basic freedoms of the European internal market, namely the freedom to provide services according to Art. 56 of the Treaty on the Functioning of the European Union. The taxation of digital services is currently characterized by the application of uncoordinated unilateral mechanisms by individual States, most often in the form of a digital services tax (DST). The author first provides a categorization of these unilateral mechanisms, especially in the field of direct and indirect taxes, and then considers the so-called "other unilateral mechanisms" consisting of inter alia special procedural legal institutes (e.g. the obligation of the digital platform as an intermediary to withhold tax). Subsequently, the author provides an overview of the interpretation of the provisions of Art. 56 of the Treaty on the Functioning of the European Union in three cases discussed by the Court of Justice of the European Union concerning unilateral mechanisms of taxation of digital services.
Regulation and Taxation of Digital Services in Accordance with the Initiatives of the European Union
Soňa Simić
Financial Law Review, Issue 24 (4)/ 2021, 2021, pp. 194-214
https://doi.org/10.4467/22996834FLR.21.040.15407The article provides an analysis of the institute of digital services with an emphasis on digital services taxation. Firstly, the article deals with the definition of concepts that characterize digital services in EU law and then defines digital services specifically from a tax point of view. The article also deals with the idea of an interim and a comprehensive solution of digital taxation and introduces selected unilateral measures of digital taxation. The above subject of research is analysed by applying basic methods of legal science, especially the method of scientific analysis with the dominant application of the comparative method.