000			01769nab a2200229 c 4500
999			_c147638 _d147638
003			ES-MaIEF
005			20230606113531.0
007			ta
008			230606t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970692 _aCarro Pitarch, María
245		0	_aAnalysis of the (in)compatibility of digital services taxes with state aid rules _c María Carro Pitarch
500			_aResumen.
520			_aAfter the recent agreements at a global level, some Member States of the European Union have paused their plans for Digital Services Taxes. However, others have decided to move forward with them as the global political agreement reached, while encouraging, has not been implemented yet. Therefore, it is still relevant to understand the nature of such taxes and, more importantly in the context of the EU, their possible (in)compatibility with state aid rules. The purpose of this article is to shed light into these measures in a manner that encompasses all possible taxes. To establish the possible incompatibility of the taxes, an analysis is made passing through all the conditions for a measure to be considered as state aid and giving particular importance to the notion of selective advantage, which will be the determining factor if the Court of Justice of the European Union (CJEU) ever must pronounce itself on this matter.
650		4	_968422 _aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
650		4	_932236 _aAYUDA ESTATAL
650		4	_947466 _aINCOMPATIBILIDADES
650			_aUNION EUROPEA _948644
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
773	0		_9169559 _oOP 2141-B/2022/6 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 31, n. 6, December 2022, p. 326-336
942			_cART