Legal analysis of an EU DST: Is there a legal basis for it under EU law and would it violate the EU's duty to respect international law?

Sammanfattning: This thesis examines a potential EU digital services tax under two aspects. Those are first, whether a sufficient legal basis is given for it within EU law and second, whether it would violate the EU’s duty to respect international law. To make the analysis more tangible it is based on the directive proposal for such a tax from 2018. In the first content part the concept of a digital services tax is explained, and its nature is examined. The major issue discussed here is, whether the tax can be classified as a turnover tax, a general indirect tax, or a direct tax under EU law. In this regard, the thesis qualifies a DST as a direct tax. The second content part of the thesis deals with a potential legal basis. Examined are Art. 113, 115 and 116 TFEU. The focus lies on Art. 115 TFEU. For this provision its material requirement and the principles of subsidiarity and proportionality are examined, and it is concluded that a DST would not fulfil the material requirement and that it violates the two principles. The last content part examines a violation of the EU’s duty to respect international law. The focus here lies on the principle of territoriality, as a digital services tax would not be dependent on an actual physical presence within the territory of its taxed subjects. Nonetheless, the principle of nationality is also mentioned. For both principles the outcome of the research is that a DST would not violate them.