000			01947nab a2200253 c 4500
999			_c140550 _d140550
003			ES-MaIEF
005			20201009123141.0
007			ta
008			190507t2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966842 _aDimitropoulou, Christina
245		4	_aThe proposed EU digital services tax _ban anti-protectionist appraisal under EU primary law _c Christina Dimitropoulou
260			_c2019
500			_aResumen.
520			_aFair taxation in the digital era is at stake. Business activities are not considered to be taxed where value is created, while value is currently claimed to be created where consumers of digital goods and services are located. The proposed EU digital services tax (DST) consists of an interim tax policy option to address the above issue and harmonize the already adopted unilateral measures across the EU. This article examines the European proposal for a common system of a DST on revenues resulting from the provision of certain digital activities in light of Article 110 of the Treaty on the Functioning of the European Union (TFEU), and evaluates its potential impact on the digital single market. It is argued that as far as the taxation of digital intermediation services are concerned, the DST risks being regarded as discriminatory internal taxation under Article 110 of the TFEU, having an immediate effect on imported products sold via a digital interface in the market Member State and therefore, it risks being considered as having a 'protectionist effect' on domestic traditional products.
650		4	_963590 _aSERVICIOS DIGITALES
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_947460 _aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
650		4	_948174 _aPROTECCIONISMO
650		4	_948644 _aUNION EUROPEA
773	0		_9160193 _oOP 2141/2019/3 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, Issue 3, March 2019, p. 268-281
942			_cART