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Choosing the Right Tool: DST or VAT for Data-for-Access Transactions?

Emilia Teresa Sroka

EC Tax Review2026https://doi.org/10.54648/ecta2026003article
ABDC B
Weight
0.50

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.

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https://doi.org/https://doi.org/10.54648/ecta2026003

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@article{emilia2026,
  title        = {{Choosing the Right Tool: DST or VAT for Data-for-Access Transactions?}},
  author       = {Emilia Teresa Sroka},
  journal      = {EC Tax Review},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.54648/ecta2026003},
}

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Choosing the Right Tool: DST or VAT for Data-for-Access Transactions?

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.