Last week, the Grand Chamber of the Court of Justice of the European Union (CJEU) rendered its judgment in two much-anticipated cases—Tesco-Global and Vodafone –that involve challenges to Hungarian turnover tax. Americans have closely watched these cases for what they may reveal about...

This Essay argues that EU taxpayers may challenge digital services taxes as violations of EU law. Specifically, because they exempt all but the very largest companies, which are disproportionately foreign, DSTs result in nationality discrimination as applied. As part of our analysis of the...