State Aid Issues Regarding National Digital Taxes

Journal
Austria; European Union
European Taxation 2020 (Volume 60), No. 7
In the aftermath of the struggle to carve out a proposal for fair taxation of the digital economy, several EU Member States pushed forward and decided unilaterally to introduce national interim measures to grab a fair share of the tax revenue pie. The aim of this article is to shed light on State aid issues arising from the introduction of national digital services and advertising taxes.