The Resource Government presses ahead with controversial sectoral taxation policy through the introduction of an advertisement tax

Government presses ahead with controversial sectoral taxation policy through the introduction of an advertisement tax

Label
Government presses ahead with controversial sectoral taxation policy through the introduction of an advertisement tax
Title
Government presses ahead with controversial sectoral taxation policy through the introduction of an advertisement tax
Creator
Subject
Language
eng
Summary
This note addresses the new advertising tax that was introduced with effect from 15 August 2014 in continuation of a long-term government commitment to a series of sectoral special taxes. In this context, Hungary has already faced criticism, including by the European Court of Justice. This new tax applies not only to companies providing advertising services, but also - via a kind of reverse charge procedure - to absorbing companies, including foreign-based companies
Citation source
In: European taxation. - Amsterdam. - Vol. 55 (2015),
http://library.link/vocab/creatorName
Felkai, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • advertising tax
  • ECJ case law
  • tax rate
Label
Government presses ahead with controversial sectoral taxation policy through the introduction of an advertisement tax
Instantiates
Publication
Label
Government presses ahead with controversial sectoral taxation policy through the introduction of an advertisement tax
Publication

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