TY - JOUR
TI - EU Proposal on Digital Service Tax in View of EU State Aid Law
AU - Kaźmierczak, Mateusz
TI - EU Proposal on Digital Service Tax in View of EU State Aid Law
AB - 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.
VL - 2022
IS - Issue 25 (1)/2022
PY - 2022
C1 - 2299-6834
SP - 93
EP - 109
DO - 10.4467/22996834FLR.22.006.15656
UR - https://ejournals.eu/en/journal/financial-law-review/article/eu-proposal-on-digital-service-tax-in-view-of-eu-state-aid-law
KW - digital economy
KW - digital services
KW - tax
KW - EU law
KW - state aid