The new Spanish digital service tax; will it pass the selectivity criterion on State aid grounds?
(2020) HARN60 20201Department 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.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9011629
- author
- Mercado Trujillo, Dante Israel LU
- supervisor
- organization
- course
- HARN60 20201
- year
- 2020
- 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}}, }