Los Impuestos sobre determinados Servicios Digitales: ¿son incompatibles con las normas sobre ayudas de Estado de la Unión Europea?
In a context of increasing digitalization of the economy, several Taxes on certain Digital Services have been adopted by some EU Member States. This article analyzes their possible compatibility or incompatibility with State aid rules, considering all the conditions of the latter and giving special...
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Format: | Article |
Language: | Spanish |
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2022
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8319463 |
Source: | Revista Boliviana de Derecho, ISSN 2070-8157, Nº. 33, 2022, pags. 482-511 |
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