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- W3133842261 abstract "Fair 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 Digital Service Tax (DST) consists an interim tax policy option proposed by the EU to address the above issue and harmonize the already adopted unilateral measures across the EU. This article examines the European Proposal on a common system of a digital service tax on revenues resulting from the provision of certain digital activities starting by a brief overview of the DST Proposal and focusing on its potential impact on the internal market in light of article 110 TFEU and of the exercise of the freedom of services. It is argued that as far as the taxation of digital intermediation services are concerned, the DST risks to be regarded as discriminatory internal taxation under article 110 TFEU having an immediate effect on imported products sold via a digital interface in the market Member State and therefore has a protectionist effect for domestic traditional products. In the same line, the DST falling on digital intermediation services is likely to be considered as a restriction on the freedom of services under the MEQR doctrine (explain the abbreviation), which could not possibly be justified under the acceptable justifications by the ECJ. However, a possible justification on balanced allocation of taxing rights could fit in principle in the DST rationale, although, the DST might not easily pass the proportionality test (appropriateness and suitability). The rest of the taxable services of online advertising and data transmission are not comparable with any other traditional service and do not present any issue in light of their compatibility with the EU primary law. Pursuant to the above, the article proposes that the digital intermediation services should be excluded from the scope of the DST until a comprehensive solution is reached." @default.
- W3133842261 created "2021-03-15" @default.
- W3133842261 creator A5021683401 @default.
- W3133842261 date "2019-01-01" @default.
- W3133842261 modified "2023-09-27" @default.
- W3133842261 title "The Digital Service Tax: An Anti-Protectionist and Anti-Restriction Appraisal under EU Primary Law" @default.
- W3133842261 hasPublicationYear "2019" @default.
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