Open AccessEU Proposal on Digital Service Tax in View of EU State Aid Law
Author(s) -
Mateusz Kaźmierczak
Publication year - 2022
Publication title -
financial law review
Language(s) - English
Resource type - Journals
ISSN - 2299-6834
DOI - 10.4467/22996834flr.22.006.15656
Subject(s) - european commission , proposition , commission , state (computer science) , service (business) , tax law , law , political science , law and economics , accounting , business , european union , economics , computer science , double taxation , international trade , marketing , philosophy , epistemology , algorithm
This contribution deals with the European Commission’s proposal on the taxation of digital services. The main aim of the contribution is to confirm or disprove the hypothesis that the Digital Service Tax constructed in line with the proposition of the European Commission does interfere with EU state aid law. The research is conducted by applying basic methods of legal science, especially the method of scientific analysis and case law analysis.