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The new Spanish digital service tax; will it pass the selectivity criterion on State aid grounds?

Mercado Trujillo, Dante Israel LU (2020) HARN60 20201
Department of Business Law
Abstract
The aim of this thesis is to present a comparability analysis between the tax on certain digital services approved by Spain; article 107 (1) of the Treaty on the Functioning of the European Union and the case law of the CJEU on state aid, to determine whether the application this tax gives competitive advantages to some companies over others.
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author
Mercado Trujillo, Dante Israel LU
supervisor
organization
course
HARN60 20201
year
type
H1 - Master's Degree (One Year)
subject
keywords
Digital Service Tax, State Aid.
language
English
id
9011629
date added to LUP
2020-06-12 12:29:46
date last changed
2020-06-12 12:29:46
@misc{9011629,
  abstract     = {{The aim of this thesis is to present a comparability analysis between the tax on certain digital services approved by Spain; article 107 (1) of the Treaty on the Functioning of the European Union and the case law of the CJEU on state aid, to determine whether the application this tax gives competitive advantages to some companies over others.}},
  author       = {{Mercado Trujillo, Dante Israel}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{The new Spanish digital service tax; will it pass the selectivity criterion on State aid grounds?}},
  year         = {{2020}},
}