Dimitropoulou, Christina
The digital services tax and fundamental freedoms appraisal under the doctrine of measures having equivalent effect to quantitative restrictions / Christina Dimitropoulou .-- , 2019
Resumen.
This article focuses on the evaluation of the European proposal for a common system of a digital services tax (DST) on revenues resulting from the provision of certain digital activities, specifically in light of its compatibility with the guaranteed free movement of goods and services. The analysis points out the possible restrictions on the guaranteed free movement of goods and services by the imposition of DST on the taxable services falling under its scope in the framework of the doctrine of measures having equivalent effect to quantitative restrictions (MEQR) and the relevant ECJ case law (including possible justifications for the identified restrictions and proportionality assessment). Pursuant to the above, the article proposes that digital intermediation services be excluded from the scope of the DST until a comprehensive solution is reached.
ECONOMÍA DIGITAL
SERVICIOS DIGITALES
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
Intertax 0165-2826 v. 47, n. 2, February 2019, p. 201-218
The digital services tax and fundamental freedoms appraisal under the doctrine of measures having equivalent effect to quantitative restrictions / Christina Dimitropoulou .-- , 2019
Resumen.
This article focuses on the evaluation of the European proposal for a common system of a digital services tax (DST) on revenues resulting from the provision of certain digital activities, specifically in light of its compatibility with the guaranteed free movement of goods and services. The analysis points out the possible restrictions on the guaranteed free movement of goods and services by the imposition of DST on the taxable services falling under its scope in the framework of the doctrine of measures having equivalent effect to quantitative restrictions (MEQR) and the relevant ECJ case law (including possible justifications for the identified restrictions and proportionality assessment). Pursuant to the above, the article proposes that digital intermediation services be excluded from the scope of the DST until a comprehensive solution is reached.
ECONOMÍA DIGITAL
SERVICIOS DIGITALES
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
Intertax 0165-2826 v. 47, n. 2, February 2019, p. 201-218