000			01687nab a2200229 c 4500
999			_c140258 _d140258
003			ES-MaIEF
005			20201009125802.0
007			ta
008			190328t2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966842 _aDimitropoulou, Christina
245		4	_aThe digital services tax and fundamental freedoms _bappraisal under the doctrine of measures having equivalent effect to quantitative restrictions _c Christina Dimitropoulou
260			_c2019
500			_aResumen.
520			_aThis 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.
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_963590 _aSERVICIOS DIGITALES
650		4	_947460 _aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
773	0		_9159788 _oOP 2141/2019/2 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 2, February 2019, p. 201-218
942			_cART