The EU Council Legal Service has reportedly found issues with the legal basis of the European Commission's proposed interim digital services tax, which is a 3% tax on revenue from certain digital services provided by companies with total annual worldwide revenues of EUR 750 million and EU revenues of EUR 50 million ({News-2018-03-22/P/2-previous coverage}). The tax was proposed based on article 113 of the Treaty on the Functioning of the European Union (TFEU), which concerns the harmonization…