Digital Services Act

Digital Services Act

The Digital Services Act (DSA) regulates the obligations of digital services that act as intermediaries in their role of connecting consumers with goods, services, and content.

It will give better protection to consumers and to fundamental rights online, establish a powerful transparency and accountability framework for online platforms and lead to fairer and more open digital markets.

Harmonised across the EU and directly applicable, the new rules will make it easier to provide digital innovations across borders, while ensuring the same level of protection to all citizens in the EU. Such obligations include:

  • Measures to counter illegal content online, including goods and services , such as a mechanism for users to flag such content, and for platforms to cooperate with “trusted flaggers”;
  • New rules on traceability of business users in online market places, to help identify sellers of illegal goods;
  • Effective safeguards for users, including the possibility to challenge platforms’ content moderation decisions;
  • Transparency measures for online platforms that are wide-ranging, including on the algorithms used for recommendations;
  • Obligations for very large online platforms to prevent abuse of their systems by taking risk-based action, including oversight through independent audits of their risk management measures;
  • Researchers will have access to data of key platforms, in order to scrutinise how platforms work and how online risks evolve;
  • Oversight structure to address the complexity of the online space: Member States will have the primary role, supported by a new European Board for Digital Services; for very large online platforms, enhanced supervision and enforcement by the Commission.

Does the Digital Service Act include provisions for digital taxation?

No, the Commission’s proposal for an interim digital tax for revenue from digital activities is a separate initiative to the Digital Services Act. There are no provisions in the Digital Services Act in the field of taxation.

More information can be found : Source: Digital Services Act – Questions and Answers (

Photo Credit :

%d bloggers like this: