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According to the European Commission, two recent policies: the Digital Service Act and the Digital Market Act will allow for the regulation of a significant part of the EU Digital Single Market (DSM), to an extent similar to the creation of the traditional internal market in the early 1990s. The provisions are intended to improve conditions in the EU DSM to ensure that the market is as free and fair as it is safe for users of the digital economy. This interdisciplinary book analyses the impact of digital technologies on specific markets and, more broadly, the society and the economy. It identifies and assesses the different features, challenges, trends and dimensions of the EU DSM, from a legal and economic viewpoint, and also from a Polish perspective. Poland is presented as one of the EU countries participating in the creation of the EU DSM and is analysed alongside the average, as well as the best and the worst performing EU member states and compared with other non-EU members. The book addresses several broad areas in which the implications of digitalisation are particularly visible, and which are important to the "average" person: giant online platforms, freedom of speech, e-commerce, digital levy, energy infrastructure, and the labour market. The authors have presented opportunities and threats related to the functioning of the digital market. These opportunities and threats are typical of highly developed countries while reflecting the specific features of the EU DSM. The starting point of the considerations are the diverse experiences of the EU member states.

digital single market --- digital economy --- single market --- Poland --- European Union --- UE/CE Marché unique --- Economie numérique --- Pologne --- EU/EC European Union --- UE/CE Union européenne --- Poľsko --- Lenkija --- Πολωνία --- Polónia --- Lengyelország --- Puola --- il-Polonja --- Polska --- Polonia --- Poola --- An Pholainn --- Полша --- Poljska --- Polen --- Полска --- Пољска --- Polija --- Polsko --- Polijas Republika --- Repubblica di Polonia --- Republica Polonă --- Δημοκρατία της Πολωνίας --- Republiek Polen --- Lenkijos Respublika --- Puolan tasavalta --- Република Пољска --- Lengyel Köztársaság --- Republikken Polen --- Rzeczpospolita Polska --- Poľská republika --- República de Polonia --- Република Полска --- Republiken Polen --- Република Полша --- República da Polónia --- Republic of Poland --- Republika Poljska --- Republika e Polonisë --- die Republik Polen --- Polská republika --- Poola Vabariik --- République de Pologne --- ir-Repubblika tal-Polonja --- ühtne turg --- mercado único --- egységes piac --- indre marked --- mercato unico --- vnútorný trh --- jednotný trh --- margadh aonair --- rynek jednolity --- bendroji rinka --- treg i vetëm --- suq uniku --- единствен пазар --- marché unique --- Binnenmarkt --- единен пазар --- ενιαία αγορά --- јединствено тржиште --- enotni trg --- vienotais tirgus --- sisämarkkinat --- inre marknad --- piață unică --- interne markt --- jedinstveno tržište --- EU single market --- ενιαία αγορά ΕΕ --- EU:n sisämarkkinat --- ES vienotais tirgus --- unutrašnje tržište EZ-a --- Bendrijos vidaus rinka --- Binnenmarkt EU --- внатрешен пазар --- marché intérieur CE --- vnitřní trh ES --- EB vidaus rinka --- EK-belső piac --- margadh inmheánach --- einheitlicher Markt --- EU-Binnenmarkt --- treg i brendshëm i KE-së --- marché unique de l'UE --- piață internă comunitară --- eengemaakte markt van de EU --- vnútorný trh Spoločenstva --- EC internal market --- εσωτερική αγορά της Κοινότητας --- внатрешен пазар на ЕУ --- vnútorný trh EÚ --- mercado interior comunitario --- gemenskapens inre marknad --- vnitřní trh Společenství --- внатрешен пазар на Унијата --- EG:s inre marknad --- yhtenäismarkkinat --- Kopienas iekšējais tirgus --- enotni trg EU --- εσωτερική αγορά ΕΚ --- enhedsmarked --- communautaire interne markt --- Community internal market --- внатрешен пазар на Заедницата --- внатрешен пазар на ЕЗ --- ühenduse siseturg --- EU's indre marked --- marché intérieur communautaire --- treg i brendshëm i Komunitetit --- Единен пазар на ЕС --- vnútorný trh Únie --- mercado interno comunitário --- yhteisön sisämarkkinat --- mercato interno CE --- ELi ühtne turg --- jednotný trh EU --- EF's indre marked --- interne markt van de EU --- egységes uniós piac --- mercato unico dell'UE --- közösségi belső piac --- ES bendroji rinka --- mercado interno CE --- binnenmarkt --- interne markt EG --- jednotný trh EÚ --- EU:s inre marknad --- mercato interno comunitario --- piața unică UE --- mercado único da UE --- mercado único de la UE --- suq uniku tal-UE --- digitale economie --- digital ekonomi --- economía digital --- digitālā ekonomika --- digitaalmajandus --- digitálne hospodárstvo --- économie numérique --- digitale Wirtschaft --- skaitmeninė ekonomika --- digitalno gospodarstvo --- economia digital --- дигитална економија --- economie digitală --- ψηφιακή οικονομία --- цифрова икономика --- ekonomija diġitali --- digitaalitalous --- digitális gazdaság --- digital økonomi --- economia digitale --- digitální ekonomika --- geilleagar digiteach --- gospodarka cyfrowa --- e-economia --- sähköinen talous --- digitálna ekonomika --- internetgazdaság --- online-economie --- digitální hospodářství --- e-ekonomija --- internet-talous --- internetekonomi --- internetøkonomi --- interneteconomie --- marché unique numérique --- цифров единен пазар --- jednolity rynek cyfrowy --- mercato unico digitale --- digitális egységes piac --- jednotný digitální trh --- digitálny jednotný trh --- margadh aonair digiteach --- Piața unică digitală --- jedinstveno digitalno tržište --- digitalt indre marked --- digitale eengemaakte markt --- digitaaliset sisämarkkinat --- digitālais vienotais tirgus --- bendroji skaitmeninė rinka --- digitaler Binnenmarkt --- digitaalne ühtne turg --- suq uniku diġitali --- е-јединствено тржиште --- mercado único digital --- digital inre marknad --- enotni digitalni trg --- Ψηφιακή ενιαία αγορά --- marché unique des contenus numériques --- ríomh-mhargadh aonair --- MUD --- digitální agenda --- Програма в областта на цифровите технологии --- digital dagsorden --- Jednolity rynek internetowy --- marché unique électronique --- digitalna agenda za Europu --- digitale agenda --- jednotný trh s digitálnym obsahom --- mercado único de contenidos digitales --- digitale Agenda --- agenda digital --- ЦЕП --- det indre onlinemarked --- inre e-marknad --- επιγραμμική ενιαία αγορά --- електронен единен пазар --- jednolity rynek treści cyfrowych --- verkkokaupan yhtenäismarkkinat --- inre marknad för digitalt innehåll --- jednotný trh s digitálním obsahem --- пазар на цифрово съдържание --- mercato unico elettronico --- margadh aonair le haghaidh inneachar digiteach --- digitalna agenda --- mercado único electrónico --- BSR --- eengemaakte markt voor e-diensten --- elektronický jednotný trh --- digital agenda --- tiešsaistes vienotais tirgus --- agenda digitale --- piața unică online --- дигитална агенда ЕУ --- marché unique du numérique --- estratégia digital --- digitalni program za Europu --- mercado único online --- ψηφιακό θεματολόγιο --- enotni spletni trg --- e. bendroji rinka --- eengemaakte digitale markt --- marché unique en ligne --- a digitális tartalmak egységes piaca --- онлайн единен пазар --- JDT --- indre marked for digitalt indhold --- digitaalistrategia --- mercado único eletrónico --- eengemaakte markt voor digitale inhoud --- DJT --- mercado único de conteúdos digitais --- mercato unico online --- bendroji internetinė rinka --- elektronischer Binnenmarkt --- DAE --- jedinstveno e-tržište --- jedinstveno tržište na internetu --- agenda cyfrowa --- mercado único en línea --- digitalizācijas programma --- single market for digital content --- jednolity rynek online --- an clár oibre digiteach --- elektroniskais vienotais tirgus --- piața unică electronică --- mercado único em linha --- ενιαία ηλεκτρονική αγορά --- jednotný trh online --- e-single market --- ενιαία ψηφιακή αγορά --- aġenda diġitali --- digitaalisten sisältöjen sisämarkkinat --- suq uniku online --- agenda digitală --- suq uniku elettroniku --- DSM --- enotni trg digitalnih vsebin --- margadh aonair ar líne --- det indre marked for elektroniske tjenester --- skaitmeninė darbotvarkė --- stratégie numérique --- online single market --- digitálna agenda --- európai digitális menetrend --- sähköiset sisämarkkinat --- Union européenne --- Europese Unie --- Europska unija --- União Europeia --- Ευρωπαϊκή Ένωση --- Európska únia --- Európai Unió --- Europäische Union --- Europos Sąjunga --- Evropská unie --- Европска унија --- Unjoni Ewropea --- Европейски съюз --- Europeiska unionen --- Euroopan unioni --- Eiropas Savienība --- Unión Europea --- Evropska unija --- Unia Europejska --- Unione europea --- Uniunea Europeană --- Den Europæiske Union --- Европска Унија --- Euroopa Liit --- Bashkimi Europian --- Sąjungos institucija --- Sąjungos teisė --- právo Únie --- νόμος της Ένωσης --- Savienības tiesības --- wet van de Unie --- legge dell'Unione --- Europæisk Union --- unionslagstiftning --- atto dell'Unione --- AE --- loi de l'Union --- EU --- e drejta e Bashkimit --- ЕУ --- lege a Uniunii Europene --- Union law --- economía electrónica --- e-economía --- an tAontas Eorpach

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The issue of corporate tax avoidance has been subject to extensive developments in the European Union over the course of recent years, both in terms of the case law of the Court of Justice of the European Union and at the level of secondary legislation with the adoption of instruments such as the Anti-Tax Avoidance Directive. This book analyses whether these developments are in line with the constitutional foundations of EU law, especially with the primary-law standard of protection of the internal market against abusive practices.

Hof van Justitie (EU) --- belastingvlucht --- wetgeving --- interne markt --- ühtne turg --- mercado único --- egységes piac --- indre marked --- mercato unico --- vnútorný trh --- jednotný trh --- margadh aonair --- rynek jednolity --- bendroji rinka --- treg i vetëm --- suq uniku --- единствен пазар --- marché unique --- Binnenmarkt --- единен пазар --- ενιαία αγορά --- јединствено тржиште --- enotni trg --- vienotais tirgus --- sisämarkkinat --- inre marknad --- piață unică --- single market --- jedinstveno tržište --- EU single market --- ενιαία αγορά ΕΕ --- EU:n sisämarkkinat --- ES vienotais tirgus --- unutrašnje tržište EZ-a --- Bendrijos vidaus rinka --- Binnenmarkt EU --- внатрешен пазар --- marché intérieur CE --- vnitřní trh ES --- EB vidaus rinka --- EK-belső piac --- margadh inmheánach --- einheitlicher Markt --- EU-Binnenmarkt --- treg i brendshëm i KE-së --- marché unique de l'UE --- piață internă comunitară --- eengemaakte markt van de EU --- vnútorný trh Spoločenstva --- EC internal market --- εσωτερική αγορά της Κοινότητας --- внатрешен пазар на ЕУ --- vnútorný trh EÚ --- mercado interior comunitario --- gemenskapens inre marknad --- vnitřní trh Společenství --- внатрешен пазар на Унијата --- EG:s inre marknad --- yhtenäismarkkinat --- Kopienas iekšējais tirgus --- enotni trg EU --- εσωτερική αγορά ΕΚ --- enhedsmarked --- communautaire interne markt --- Community internal market --- внатрешен пазар на Заедницата --- внатрешен пазар на ЕЗ --- ühenduse siseturg --- EU's indre marked --- marché intérieur communautaire --- treg i brendshëm i Komunitetit --- Единен пазар на ЕС --- vnútorný trh Únie --- mercado interno comunitário --- yhteisön sisämarkkinat --- mercato interno CE --- ELi ühtne turg --- jednotný trh EU --- EF's indre marked --- interne markt van de EU --- egységes uniós piac --- mercato unico dell'UE --- közösségi belső piac --- ES bendroji rinka --- mercado interno CE --- binnenmarkt --- interne markt EG --- jednotný trh EÚ --- EU:s inre marknad --- mercato interno comunitario --- piața unică UE --- mercado único da UE --- mercado único de la UE --- suq uniku tal-UE --- legislação --- Gesetzgebung --- legislation --- legislación --- legjislacion --- seadusandlus --- législation --- teisėkūra --- legislazione --- νομοθεσία --- законодавство --- lainsäädäntö --- lovgivning --- leġiżlazzjoni --- законодателство --- törvényalkotás --- ustawodawstwo --- lagstiftning --- zakonodavstvo --- legislație --- legislativa --- legislatíva --- zakonodaja --- likumdošana --- reachtaíocht --- koncepcija --- právní normy --- aspetto giuridico --- законска одредба --- rättslig aspekt --- zakonodavni akt --- disposição legislativa --- dimensión jurídica --- legislative provision --- правна норма --- νομοθετική πράξη --- právní předpisy --- juridische aspecten --- lovbestemmelse --- programa --- teisės nuostata --- disposition législative --- dispozitë legjislative --- juridisk aspekt --- õiguslik aspekt --- likumi --- disposizione legislativa --- disposizione di legge --- legislatívny akt --- õigustloov akt --- atto legislativo --- legislatívne ustanovenie --- õigusakt --- aspeto jurídico --- rättsregler --- tiesību normas --- zakonska odredba --- правни прашања --- disposición legislativa --- legislative act --- seadusandlik akt --- νομική πλευρά --- wetgevende handeling --- juridisk dimension --- Gesetzesbestimmung --- Gesetzesvorschrift --- vertiente jurídica --- törvény rendelkezése --- teisės aktų leidimas --- säädös --- punto de vista jurídico --- teisinis aspektas --- zákonodárství --- lagbestämmelse --- tiesību aspekts --- jogalkotási aktus --- νομοθετική διάταξη --- rechtlicher Aspekt --- Gesetzgebungsakt --- teisės aktas --- törvényi rendelkezés --- akt legjislativ --- jogszabály --- säännös --- легислатива --- act legislativ --- wettelijke bepaling --- oikeudellinen näkökohta --- likumdošanas akti --- gesetzliche Vorschrift --- prevederi legislative --- правен акт --- ato legislativo --- jogszabályi rendelkezés --- lagstiftningshandling --- törvényhozás --- acte législatif --- tiesību akti --- gesetzliche Bestimmung --- skatteunddragelse --- избягване на данъци --- φοροαποφυγή --- evaziune fiscală --- adókikerülés --- nodokļa apiešana --- vyhýbanie sa daňovej povinnosti --- maksustamise vältimine --- veronkierto --- skatteflykt --- seachaint cánach --- vyhýbání se daním --- izbjegavanje plaćanja poreza --- tax avoidance --- evazion fiskal --- evasione fiscale --- избегавање плаћања пореза --- évasion fiscale --- evasión fiscal --- evasão fiscal --- избегнување данок --- izogibanje plačilu davka --- uchylanie się od podatku --- evitar tat-taxxa --- Steuerausweichung --- mokesčių vengimas --- skatteparadis --- Steuerflucht --- Steuervermeidung --- elusione fiscale --- Steueroase --- evasión tributaria --- veroparatiisi --- belastingontduiking --- paraíso fiscal --- skatteflugt --- lucha contra la evasión fiscal --- luta contra a evasão fiscal --- porezni raj --- daňový ráj --- kamp mot skatteflykt --- adóparadicsom --- даночна оаза --- zonë ekonomike pa tatime --- Steuerevasion --- Bekämpfung der Steuerflucht --- bestrijding van belastingontduiking --- Steuerparadies --- Steuerumgehung --- maksuoaas --- mokesčių sumažinimas --- privilegovaný daňový systém --- paradis fiscal --- porezno utočište --- даночен рај --- daňová oáza --- mokesčių mokėtojų prieglauda --- bekæmpelse af skatteunddragelse --- плаќање помалку данок --- norme antievasione --- φορολογικός παράδεισος --- lutte contre l'évasion fiscale --- daňový raj --- tax haven --- одбегнување на плаќање данок --- lotta all'evasione fiscale --- fuga ao fisco --- belastingparadijs --- evasión de impuestos --- paradiso fiscale --- Cour de justice (UE) --- Суд на правдата (ЕУ) --- Sodišče (EU) --- An Chúirt Bhreithiúnais (AE) --- Tribunal de Justiça (UE) --- Corte di giustizia (UE) --- Tribunal de Justicia (UE) --- Súdny dvor (EÚ) --- domstolen (EU) --- Court of Justice (EU) --- Trybunał Sprawiedliwości (UE) --- Euroopa Kohus (EL) --- Δικαστήριο (ΕΕ) --- Domstolen (EU) --- Curtea de Justiție (UE) --- il-Qorti tal-Ġustizzja (UE) --- Tiesa (ES) --- unionin tuomioistuin --- Soudní dvůr (EU) --- Суд правде ЕУ --- Europski sud --- Gerichtshof (EU) --- Съд (ЕС) --- Gjykata e Drejtësisë (BE) --- Teisingumo Teismas (ES) --- Bíróság (EU) --- ЕСП --- Teisingumo Teismas (instancija) --- Δικαστήριο (δικαστήριο) --- Съд (инстанция) --- il-Qorti tal-Ġustizzja (istanza) --- An Chúirt Bhreithiúnais --- Tribunal de Justicia (instancia) --- Súdny dvor (súdny orgán) --- Europski sud (instanca) --- Curtea de Justiţie (instanţă) --- Tribunal de Justiça (instância) --- Domstolen (instans) --- Cour de justice (instance) --- Hof van Justitie (instantie) --- Corte di giustizia (istanza) --- Euroopa Kohus (kohtuinstants) --- Soudní dvůr (soudní instance) --- domstolen (instans) --- Gerichtshof (Instanz) --- An Chúirt Bhreithiúnais (céadchéim) --- unionin tuomioistuin (tuomioistuin) --- Trybunał Sprawiedliwości (instancja) --- Court of Justice (instance) --- Tiesa (instance) --- Европски суд на правдата --- marché intérieur --- fiscalité --- fraude --- calaois --- fraudă --- fałszerstwo --- goljufija --- petos --- измама --- mashtrim --- frodi --- krāpšana --- bedrageri --- frode --- απάτη --- Betrug --- prijevara --- sukčiavimas --- podvod --- csalás --- превара --- bedrägeri --- fraud --- pettus --- defraudación --- eliminim i mashtrimit --- petosten ehkäisy --- zloupotreba --- pettuste vältimine --- lufta kundër mashtrimit --- petosten torjunta --- petosten torjuminen --- krāpnieciska darbība --- dolo --- krāpšanas apkarošana --- eliminarea fraudei --- oredligt förfarande --- csalás elleni küzdelem --- Betrugsbekämpfung --- předcházení podvodům --- sukčiavimo pašalinimas --- lest --- bestrijding van fraude --- pettustevastane võitlus --- beivrande av bedrägeri --- prevencia proti podvodom --- repressione delle frodi --- borba protiv zloupotrebe --- fight against fraud --- καταπολέμηση της απάτης --- kamp mot bedrägeri --- проневера --- prevenirea fraudei --- kova su sukčiavimu --- förebyggande av bedrägeri --- lotta contro le frodi --- lupta împotriva fraudei --- svig --- negodprātīga rīcība --- represión del fraude --- спречување перење пари --- lutte contre la fraude --- parandalim i mashtrimit --- pratica fraudolenta --- bekæmpelse af bedrageri --- luta contra a fraude --- πρόληψη απάτης --- prévention des fraudes --- Übervorteilung --- repressão de fraudes --- Betrugsverhütung --- cīņa pret krāpšanu --- fraud prevention --- prevenzione delle frodi --- forebyggelse af svig --- bekæmpelse af svig --- prevenção da fraude --- sukčiavimo prevencija --- bedrog --- καταστολή απάτης --- répression des fraudes --- onderdrukking van fraude --- stíhání podvodu --- csalás megelőzése --- борба против измама --- pettuste kõrvaldamine --- lucha contra el fraude --- apsauga nuo sukčiavimo --- boj proti podvodu --- elimination of fraud --- Ahndung von Betrugsfällen --- csalás kiküszöbölése --- спречување измама --- prevención del fraude --- eliminácia podvodu --- borsa nera --- uvedení v omyl --- sprečavanje zloupotrebe --- preventie tegen bedrog --- krāpšanas novēršana --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- Steuerwesen --- fiscaliteit --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- domáci trh --- binnenlandse markt --- internt marked --- treg i brendshëm --- Inlandsmarkt --- margadh baile --- domácí trh --- domači trg --- piață internă --- vidaus rinka --- domaće tržište --- siseturg --- домаће тржиште --- vietējais tirgus --- mercado interior --- suq domestiku --- hazai piac --- kotimarkkinat --- domestic market --- inhemsk marknad --- домашен пазар --- rynek wewnętrzny --- mercato interno --- mercado interno --- вътрешен пазар --- εσωτερική αγορά --- treg kombëtar --- hjemmemarked --- nemzeti piac --- piață națională --- hemmamarknad --- valsts tirgus --- nationale markt --- kodumaine turg --- heimischer Markt --- nationell marknad --- εγχώρια αγορά --- national market --- mercato nazionale --- vnitřní trh --- šalies rinka --- belföldi piac --- národní trh --- nationaler Markt --- einzelstaatlicher Markt --- kotimaan markkinat --- situation du marché intérieur --- национален пазар --- mercado nacional --- marché national --- nationalt marked --- tillståndet på den inhemska marknaden --- národný trh --- εθνική αγορά --- indenrigsmarked --- European law --- Commercial law. Economic law (general) --- Tax law --- Tax evasion --- Corporations --- Fraude fiscale --- Tax evasion. --- Taxation --- Law and legislation --- Law and legislation. --- European Union countries. --- Sociétés --- Impôts --- Droit --- marché intérieur --- fiscalité