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Proposals for the Taxation of a Significant Digital Presence in the European Union

100%
Krzemińska I.
Krytyka Prawa. Niezależne studia nad prawem
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2019
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vol. 11
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issue 2
103-115
EN
The author is searching for an answer to the question of whether the European Union needs own solutions in the area of taxation of digital economy and whether the solution offered by the European Commission, which is taxation of significant digital presence, can be effective in taxing the digital economy of the European Union. To this end, a number of references to selected standpoints of international doctrine, OECD regulations, and the draft of the Directive has been made in this paper.
2
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Regulation and Taxation of Digital Services in Accordance with the Initiatives of the European Union

100%
Simić S.
Financial Law Review
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2021
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vol. 24
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issue 4
194-214
EN
The article provides an analysis of the institute of digital services with an emphasis on digital services taxation. Firstly, the article deals with the definition of concepts that characterize digital services in EU law and then defines digital services specifically from a tax point of view. The article also deals with the idea of an interim and a comprehensive solution of digital taxation and introduces selected unilateral measures of digital taxation. The above subject of research is analysed by applying basic methods of legal science, especially the method of scientific analysis with the dominant application of the comparative method.
3
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Digital Currency in Broader Sense, Status, Regulation and Development Trends

75%
Štrkolec M., Hrabčák L.
Financial Law Review
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2021
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vol. 21
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issue 1
62-79
EN
The present article deals with one of the phenomena of the Industrial (Digital) revolution 4.0, which is digital currency in broader sense, respectively virtual currencies, as some authors refer to them. Despite the fact that this phenomenon is not such a novelty in society, it has demanded the focus of legal science only in recent years and the discussion has not subsided, it can be stated that it is only in the beginning. Along with digital currency in broader sense, there are several issues, such as the correctness of their naming, their legal status and, as far as the area of tax law is concerned, these are also questions of the manner and possibilities of taxing transactions with them. Authors set as a goal of this article to verify the following hypotheses:   - the naming of digital currency in broader sense as a currency is incorrect given the existing knowledge of financial law science.   - the legal regulation of digital currency in broader sense in selected Member States of the European Union is not sufficient.   To verifying the above hypotheses, the authors used several methods of writing scientific works, but especially analysis, synthesis, the method of comparison and the historical method, which the authors used in combination with each other.
4
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Opodatkowanie zysków z reklam na tle regulacji dotyczących opodatkowania gospodarki cyfrowej

63%
Uściński P.
Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych
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2021
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vol. 3(295)
28-31
EN
This article presents the genesis of the proposed solutions for the contribution and taxation obligations imposed on the advertising services. The text compares legal concepts and regulations shaping standards in the scope of taxation of conventional (traditional) advertising services and digital (online) advertising services. For this purpose, the state of work on the international solutions for taxation of the digital economy was compiled. The role of profits from individual types of advertising services was also discussed. Moreover, the article compares the Polish advertising fee with selected equivalent levies implemented in Austria and France.
PL
W artykule przedstawiono genezę proponowanych rozwiązań dotyczących oskładkowania i opodatkowania usług reklamowych. Porównano koncepcje prawne oraz regulacje kształtujące normy prawnopodatkowe w zakresie opodatkowania usług reklamy konwencjonalnej (tradycyjnej) i usług reklamy cyfrowej (internetowej). Zaprezentowano prace nad międzynarodowymi rozwiązaniami dotyczącymi opodatkowania gospodarki cyfrowej. Omówiono także rolę, jaką odgrywają zyski z poszczególnych rodzajów usług reklamowych. Ponadto porównano propozycje polskiej opłaty reklamowej z wybranymi równoważnymi daninami w Austrii oraz we Francji.
5
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Problemy opodatkowania w gospodarce cyfrowej – handel elektroniczny wyzwaniem dla prawodawców

63%
Gałuszka J.
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2019
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vol. 64
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issue 6 (389)
97-112
EN
Digital economy emerged together with the development of internet information technologies. The global network has created new opportunities, but at the same time it has made businesses escape the control of the national tax jurisdictions. Today, a presence of a company in a country is no longer necessary. However, the developments that support private sector provide a challenge for the public finance sector, which is not so flexible in adjusting its instruments, for example fiscal ones, to the changing conditions of economic activities. The article attempts to indicate the problems related to taxation of the digital economy, which allows for creating legal methods for tax optimisation.
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