Choosing the Right Tool: DST or VAT for Data-for-Access Transactions?
Abstract
This article aims to provide a critical analysis of the feasibility, risks, and systematic consequences of applying either the Digital Services Tax (‘DST’) or Value Added Tax (‘VAT’) to Data-for-Access transactions in the European Union (‘EU’). It explores whether these transactions – where users exchange personal data for access to digital services – should be addressed within the existing VAT framework, through a harmonized DST, or through a hybrid approach that combines elements of both systems.
Fields of Study & Subjects
Taxation and Legal Issues
Digitalization
Law
and Regulation
EU Law and Policy Analysis
Publication details
- Journal / source
- EC Tax Review
- Volume
- 35
- Issue
- Issue 1
- Pages
- 17–35
- Publication date
- 19 January 2026
- Language
- EN