Analysis of the (in)compatibility of Digital Services Taxes with State aid rules

After the recent agreements at a global level, some Member States of the European Union have paused their plans for Digital Services Taxes. However, others have decided to move forward with them as the global political agreement reached, while encouraging, has not been implemented yet. Therefore, it is still relevant to understand the nature of such taxes and, more importantly in the context of the EU, their possible (in)compatibility with state aid rules. The purpose of this article is to shed light into these measures in a manner that encompasses all possible taxes. To establish the possible incompatibility of the taxes, an analysis is made passing through all the conditions for a measure to be considered as state aid and giving particular importance to the notion of selective advantage, which will be the determining factor if the Court of Justice of the European Union (CJEU) ever must pronounce itself on this matter

Tema 3. Las competencias de la Unión Europea. Curso académico 2021- 2022

Tema 3. Las competencias de la Unión Europea. Curso académico 2021- 2022

El Consell de Seguretat

En aquesta publicació, comente el Consell de Seguretat.In this publication, I discuss the Security Council

The European Citizens' Initiative

In this publication, I discuss the European Citizens' Initiative

La iniciativa ciudadana europea

En esta publicación comento la Iniciativa Ciudadana Europea.In this publication, I discuss the European Citizen's Initiative

Composición y reparto de competencias del Tribunal de Justicia de la Unión Europea

En esta publicación comento la composición y el reparto de competencias del Tribunal de Justicia de la Unión Europea.In this publication I discuss composition and division of jurisdiction of the Court of Justice of the European Union

Tema 9. Las relaciones exteriores de la Unión Europea. Curso académico 2021-2022

Tema 9. Las relaciones exteriores de la Unión Europea. Curso académico 2021-2022

Article 50 of the Charter of Fundamental Rights of the European Union on the right not to be tried or punished twice in criminal proceedings for the same offence

In this publication, I discuss article 50 of the Charter of Fundamental Rights of the European Union on the right not to be tried or punished twice in criminal proceedings for the same offence

El artículo 43 de la Carta de Derechos Fundamentales de la Unión Europea sobre el Defensor del Pueblo Europeo.

En esta publicación, comento el artículo 43 de la Carta de Derechos Fundamentales de la Unión Europea sobre el Defensor del Pueblo Europeo.In this publication, I discuss article 43 of the Charter of Fundamental Rights of the European Union on The European Ombudsman

Les operacions per al manteniment de la pau

En aquesta publicació, comente les operacions per al manteniment de la pau.In this publication, I discuss Peacekeeping Operations