Digital Services Taxes: Are They Discriminatory in the Context of the Fundamental Freedoms?

In 2018, the European Commission proposed the introduction of a digital services tax (DST). This proposal failed, though many countries implemented a unilateral DST. This article analyses whether or not DSTs can be discriminatory in fundamental freedom cases. It explains what DSTs are and what discrimination in fundamental freedom cases entails. Thereafter, it analyses whether or not DSTs are discriminatory in the context of the ECJ decisions in Vodafone (Case C-75/18) and Tesco (Case C-323/18).