Sökning: "Vodafone case C75 18"

Hittade 1 uppsats innehållade orden Vodafone case C75 18.

  1. 1. Tax challenges arisen from the digital economy: compliance of the French DST with European Union Law

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Sylvie Coralie Gashi; [2021]
    Nyckelord :DST; French DST; France; European Union; Turnover taxes; Ability-to-pay principle; Vodafone case C75 18; Tesco Global case C-323 18; Commission v.Poland C-562 19 P; Commission v.Hungary C-596 19 P; State Aid rules; Fundamental Freedoms; Law and Political Science;

    Sammanfattning : In this new era where an important part of the economy is made through digital services, the existing tax laws are lacking and thus gives possibility to base erosion and aggressive tax planning. In response many talked about new ways of taxing this ‘new economy’ but world wide taxation on digital economy is not yet achieved and at the European Union level it is yet not harmonized. LÄS MER