Taxation of Digital Services in the Context of Freedom to Provide Services
cytuj
pobierz pliki
RIS BIB ENDNOTEChoose format
RIS BIB ENDNOTETaxation of Digital Services in the Context of Freedom to Provide Services
Publication date: 23.10.2023
Financial Law Review, 2023, Issue 31 (3)/2023, pp. 38 - 54
https://doi.org/10.4467/22996834FLR.23.011.18595Authors
Taxation of Digital Services in the Context of Freedom to Provide Services
The 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.
Babčák, V.: Dane a daňové právo na Slovensku [Taxes and Tax Law in Slovakia], Ružomberok: EPOS, 2022.
Geringer, S.: National digital taxes – Lessons from Europe. In: South African Journal of Accounting Research, Vol. 35, No. 1, 2021.
Haslehner, W.: EU and WTO Law Limits on Digital Business Taxation. In: Haslehner, W. et al. (ed.): Tax and the Digital Economy. Alphen aan den Rijn: Kluwer Law Intenrational B.V., 2019.
Popovič, A. – Benko, R.: Limity ukladania vlastných daní EÚ [Limits on the imposition of own EU taxes]. In: Stav a perspektívy verejných financií v EÚ. Košice: Univerzita Pavla Jozefa Šafárika v Košiciach, 2022.
Sábo, J.: Taxation of digital services from international tax law perspective. In: Financial Law Review. vol. 20, No. 4, 2020.
Simić, S.: Prevádzkovateľ digitálnej platformy ako zástupca platiteľa dane za ubytovanie v kontexte rozhodovacej činnosti Súdneho dvora. [ The operator of the digital platform as a tax payer representative for tax accommodation in the context of the decision-making of the Court of Justice]. In: Bratislavské právnické fórum 2022: Premeny finančného práva, jeho vedy a výučby v čase. Bratislava: Právnická fakulta Univerzity Komenského v Bratislave, 2022.
Štrkolec, M., Hrabčák, L.: Tax Fairness in the Context of the Digital (Industrial) Revolution 4.0. In: Studia Iuridica Lublinensia, Vol. 31, No. 4, 2022.
Štrkolec, M. et al.: Interpretácia noriem daňového práva orgánmi verejnej správy a súdnej moci. [Interpretation of tax law standards by public administration and judicial authorities]. Košice: Univerzita Pavla Jozefa Šafárika v Košiciach, 2011.
Irimia, A. – Tamas-Szora, A. – Dobra, I.B.: On Taxation of the Digital Economy. Where Are We Now and Where Are We Going? In: Finance – Challenges of the Future. Vol. XXI, No. 23, 2021.
The order of the Brussels Capital Region of 23 December 2016 on the regional tax on tourist accommodation establishments
Law No XXII of 2014 on the Taxation of Advertisements
Law No XCII of 2003 on General Tax Procedures
Judgment of the Court (Grand Chamber) of 18th June 2019 In Case C‑591/17, Republic of Austria [ECLI:EU:C:2019:504]
Judgment of the Court (First Chamber) of 22th November 2018 In Case C‑625/17, Vorarlberger Landes- und Hypothekenbank AG [ECLI:EU:C:2018:939]
Judgment of the Court (Grand Chamber) of 3th March 2020 In Case C-482/18, Google Ireland Limited [ECLI:EU:C:2020:141]
Judgment of the Court (Second Chamber) of 27th April 2022 In Case 674/20, Airbnb Ireland UC [ECLI:EU:C:2022:303]
JUDGMENT OF THE COURT (Second Chamber) of 22th December 2022 In Case C‑83/21, Airbnb Ireland UC plc, Airbnb Payments UK Ltd [ECLI:EU:C:2022:1018]
Opinion of Advocate General Kokott delivered on 12th September 2019 In Case C‑482/18, Google Ireland Limited [ECLI:EU:C:2019:728].
Communication from the Commission to the European Parliament and the Council of 21th March 2018. Time to establish a modern, fair and efficient taxation standard for the digital economy, COM (2018) 146 final.
Communication from the Commission to the European Parliament and the Council of 18th May 2021: Business Taxation for the 21st Century. COM(2021) 251 final.
OECD (2018): Tax and Digitalisation, OECD Going Digital Policy Note, OECD, Paris.
Clifford Chance: Missing the target? The suprising scope of the proposed new EU digital services tax. 2018. Available at: https://www.cliffordchance.com/content/dam/cliffordchance/PDFDocuments/eu-digital-services-tax-clifford-chance-client-briefing.pdf, accessed: April 12th, 2023.
Vázquez, M.J.: Digital Services Taxes in the European Union: What Can We Expect? In: Kluwer International Tax Blog. Available at: https://kluwertaxblog.com/2023/02/14/digital-services-taxes-in-the-european-union-what-can-we-expect/#comments, accessed: April 13th, 2023.
Information: Financial Law Review, 2023, Issue 31 (3)/2023, pp. 38 - 54
Article type: Original article
Department of Financial Law, Tax Law and Economy, Faculty of Law, Pavol Jozef Šafárik University in Košice, Slovak Republic
Published at: 23.10.2023
Received at: 21.08.2023
Accepted at: 05.09.2023
Article status: Open
Licence: CC BY-NC-ND
Percentage share of authors:
Classification number:
Article corrections:
-Publication languages:
EnglishView count: 256
Number of downloads: 203