Publication details

Digitální daň v kontextu unijního a českého právního řádu

Title in English Digital tax in the context of EU and Czech legal order

HOMA Tereza NOVOTNÁ Kateřina

Year of publication 2022
Type Article in Proceedings
Conference COFOLA 2021: Sborník příspěvků mladých právníků, doktorandů a právních vědců
MU Faculty or unit

Faculty of Law

Web Open access sborníku
Keywords Digital Tax; Tax Harmonisation; European Union; Czech Republic; COVID-19
Description The issue of the regulation of the digital tax, also known as the tax on digital services, is currently a hot topic both in the EU area and in the discussion led by individual member states, including the Czech Republic. The digital tax is a response to the advancement and digitisation of business in society. Given that taxed income from digital services is income of foreign entities, this tax is very controversial. In recent years, we have seen diverse attitudes towards digital taxation across countries around the world. The European Union is also not united on this issue. Meanwhile, at a time when the economy of most EU Member States is stagnating because of the measures being taken in relation to the COVID-19 pandemic, there are growing voices in many states for the introduction of a digital tax that would boost pandemic-stricken state budgets. The paper aims to introduce the concept of digital tax in the Czech and EU legal environment, the European Union’s position on it and to propose its possible unification, whether within the European Union or the OECD.
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