Choosing the Right Tool: DST or VAT for Data-for-Access Transactions? - EC Tax Review View Choosing the Right Tool: DST or VAT for Data-for-Access Transactions? by - EC Tax Review Choosing the Right Tool: DST or VAT for Data-for-Access Transactions? 35 1

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.

EC Tax Review