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

University essay from Lunds universitet/Institutionen för handelsrätt

Author: Dante Israel Mercado Trujillo; [2020]

Keywords: Digital Service Tax; State Aid.; Law and Political Science;

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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