The digital services tax and fundamental freedoms appraisal under the doctrine of measures having equivalent effect to quantitative restrictions Christina Dimitropoulou
By: Dimitropoulou, Christina
.
Material type: 
ArticlePublisher: 2019Subject(s): ECONOMÍA DIGITAL | SERVICIOS DIGITALES | IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
In:
Intertax v. 47, n. 2, February 2019, p. 201-218Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2019/2-7 (Browse shelf) | Available | OP 2141/2019/2-7 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 2141/2019/2-4 Measuring and interpreting countries' tax attractiveness for investments in digital business models | OP 2141/2019/2-5 Taxing where value is created | OP 2141/2019/2-6 Equalization taxes and the EU's digital services tax | OP 2141/2019/2-7 The digital services tax and fundamental freedoms | OP 2141/2019/2-8 Developing a regulatory framework for the taxation of virtual currencies | OP 2141/2019/3 Intertax | OP 2141/2019/3-1 Ongoing tax reforms at the EU level |
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.
Click on an image to view it in the image viewer
There are no comments for this item.