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European Union - The Compatibility of the EU Digital Services Tax with EU and WTO Law: Requiem Aeternam Donate Nascenti Tributo

European Union
J.F. Pinto Nogueira
International Tax Studies, 2019 (Volume 2), No 1
18 February 2019
This study aims to assess the compatibility of the EU proposal for a Digital Services Tax with EU and WTO law. In the author’s view, aside from not meeting the requirements set by its legal basis, the proposal is an infringement of the subsidiarity and proportionality criteria. Moreover, it fails to meet its underlying goal of aligning taxation with value creation, particularly in what concerns taxation of digital advertisement services.
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