Internet e potestà impositiva degli Stati: la Corte di Giustizia pone alcuni paletti all’elaborazione di modelli sanzionatori per l’economia digitale

Francesco Cannas

Internet e potestà impositiva degli Stati: la Corte di Giustizia pone alcuni paletti all’elaborazione di modelli sanzionatori per l’economia digitale

Translated title of the contribution: Internet and the tax authority of states: the Court of Justice places some stakes on the development of sanctioning models for the digital economy

Francesco Cannas

Research output: Contribution to journal › Article › Research › peer-review

Abstract

The article analyses the most recent judgements delivered by the Court of Justice with regard to the taxation of digital economy. In particular, it focuses on the difficulties recently faced by the States in exercising their taxing powers within digital reality. On of the main reasons of these difficulties is to be found in the legal framework currently underlying income taxation.

Translated title of the contribution	Internet and the tax authority of states: the Court of Justice places some stakes on the development of sanctioning models for the digital economy
Original language	Italian
Pages (from-to)	152-170
Number of pages	19
Journal	Rassegna Tributaria
Volume	1
Publication status	Published - 2021
Externally published	Yes

Cite this

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title = "Internet e potest{\`a} impositiva degli Stati: la Corte di Giustizia pone alcuni paletti all{\textquoteright}elaborazione di modelli sanzionatori per l{\textquoteright}economia digitale",

abstract = "The article analyses the most recent judgements delivered by the Court of Justice with regard to the taxation of digital economy. In particular, it focuses on the difficulties recently faced by the States in exercising their taxing powers within digital reality. On of the main reasons of these difficulties is to be found in the legal framework currently underlying income taxation. ",

author = "Francesco Cannas",

year = "2021",

language = "Italian",

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AB - The article analyses the most recent judgements delivered by the Court of Justice with regard to the taxation of digital economy. In particular, it focuses on the difficulties recently faced by the States in exercising their taxing powers within digital reality. On of the main reasons of these difficulties is to be found in the legal framework currently underlying income taxation.

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VL - 1

SP - 152

EP - 170

JO - Rassegna Tributaria

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