EU Proposal on Digital Service Tax in View of EU State Aid Law

Mateusz Kaźmierczak

EU Proposal on Digital Service Tax in View of EU State Aid Law

Publication date: 31.03.2022

Financial Law Review, 2022, Issue 25 (1)/2022, pp. 93 - 109

https://doi.org/10.4467/22996834FLR.22.006.15656

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EU Proposal on Digital Service Tax in View of EU State Aid Law

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.

Keywords

digital economy, digital services, tax, EU law, state aid

References

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Information

Information: Financial Law Review, 2022, Issue 25 (1)/2022, pp. 93 - 109

DOI: https://doi.org/10.4467/22996834FLR.22.006.15656

Article type: Original article

Authors

Mateusz Kaźmierczak

https://orcid.org/0000-0001-8827-2550

University of Gdansk, Faculty of Law and Administration

Published at: 31.03.2022

Article status: Open

Licence: CC BY-NC-ND

Percentage share of authors:

Mateusz Kaźmierczak (Author) - 100%

Classification number:

JEL Classification System:

Tax Law (K34)

Article corrections:

Publication languages:

English

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Number of downloads: 611

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