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

• Authors: Mateusz Kaźmierczak

Abstracts

EN

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

EN

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

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2022
• Volume: 25
• Issue: 1
• Pages: 93-109

Dates

published

2022

Contributors

author

Mateusz Kaźmierczak

• University of Gdańsk

Identifiers

Biblioteka Nauki

2159864