Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/309842 
Year of Publication: 
2021
Citation: 
[Journal:] Eurostat Review on National Accounts and Macroeconomic Indicators (EURONA) [ISSN:] 1977-978X [Year:] 2021 [Pages:] 41-66
Publisher: 
Publications Office of the European Union, Luxembourg
Abstract: 
This paper addresses adverse consequences of the European Union definition of a "service", especially regarding the Digital Single Market Strategy. After an introduction, the second section analyses through legal texts, its somewhat outdated view, where a "service" covers all intangible items. The third section depicts the new economic approach, based on ownership rights, almost adopted by, among others, the System of National Accounts, where intangible information products are goods. The fourth section studies typical problems, such as the tax discrimination between tangible goods and intangible information goods, mistakenly regarded as services (for example books compared with e-books). As to the provision of "digital content", it results in a contorted contractual treatment of intangible goods. The new approach to a "service" could solve these problems. Overall the paper advocates for more exchanges between economists and law experts.
Subjects: 
intangible good
service
online digital content
digital strategy
JEL: 
L8
L86
K34
O52
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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