EU Proposal on Digital Service Tax in View of EU State Aid Law
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 stat...
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| Format: | Article |
| Language: | English |
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University of Gdańsk
2022-09-01
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| Series: | Financial Law Review |
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| Online Access: | https://www.ejournals.eu/FLR/2022/Issue-1/art/20837/ |
| _version_ | 1798025634113388544 |
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| author | Mateusz Kaźmierczak |
| author_facet | Mateusz Kaźmierczak |
| author_sort | Mateusz Kaźmierczak |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-11T18:22:01Z |
| format | Article |
| id | doaj.art-50e1a69906354ef0a8667b2b4111b7d7 |
| institution | Directory Open Access Journal |
| issn | 2299-6834 |
| language | English |
| last_indexed | 2024-04-11T18:22:01Z |
| publishDate | 2022-09-01 |
| publisher | University of Gdańsk |
| record_format | Article |
| series | Financial Law Review |
| spelling | doaj.art-50e1a69906354ef0a8667b2b4111b7d72022-12-22T04:09:44ZengUniversity of GdańskFinancial Law Review2299-68342022-09-012022193109doi:10.4467/22996834FLR.22.006.15656EU Proposal on Digital Service Tax in View of EU State Aid LawMateusz Kaźmierczak0https://orcid.org/0000-0001-8827-2550University of Gdansk, Faculty of Law and Administration 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.https://www.ejournals.eu/FLR/2022/Issue-1/art/20837/digital economydigital servicestaxeu lawstate aid |
| spellingShingle | Mateusz Kaźmierczak EU Proposal on Digital Service Tax in View of EU State Aid Law Financial Law Review digital economy digital services tax eu law state aid |
| title | EU Proposal on Digital Service Tax in View of EU State Aid Law |
| title_full | EU Proposal on Digital Service Tax in View of EU State Aid Law |
| title_fullStr | EU Proposal on Digital Service Tax in View of EU State Aid Law |
| title_full_unstemmed | EU Proposal on Digital Service Tax in View of EU State Aid Law |
| title_short | EU Proposal on Digital Service Tax in View of EU State Aid Law |
| title_sort | eu proposal on digital service tax in view of eu state aid law |
| topic | digital economy digital services tax eu law state aid |
| url | https://www.ejournals.eu/FLR/2022/Issue-1/art/20837/ |
| work_keys_str_mv | AT mateuszkazmierczak euproposalondigitalservicetaxinviewofeustateaidlaw |