A collection of the brief insights throughout January 2023 of the type provided on an ad hoc basis in our Latest digital tax byte update.
31 January 2023 - EC sends notice on DAC7 to non-notifying Member States
This European Commission press item reports that the following Member States have not notified, or only partially notified, the national measures transposing DAC7 and are receiving a letter of formal notice: Belgium, Estonia, Greece, Spain, Croatia, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Poland, Portugal, Romania, Slovenia.
30 January 2023 - Maryland Supreme Court denies stay of trial court’s digital ad tax ruling
On 20 January 2023, the Maryland Supreme Court denied the state’s motion to stay enforcement of the trial court’s judgment declaring that the Maryland digital advertising gross revenue tax violates the Commerce Clause, First Amendment, and Internet Tax Freedom Act.
