The Resource Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarország Mobil Távközlési Zrt. (Case C-75/18) on progressive turnover taxes

Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarország Mobil Távközlési Zrt. (Case C-75/18) on progressive turnover taxes

Label
Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarország Mobil Távközlési Zrt. (Case C-75/18) on progressive turnover taxes
Title
Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarország Mobil Távközlési Zrt. (Case C-75/18) on progressive turnover taxes
Creator
Subject
Language
  • eng
  • eng
Summary
This CFE Opinion Statement discusses the decision of the Grand Chamber of the European Court of Justice in Vodafone. The Court held that the imposition of the Hungarian progressive turnover-based tax on the telecommunications sector did not infringe the EU fundamental freedoms or article 401 of the VAT Directive (2006/112), and that the question regarding the prohibition of State aid was inadmissible. Vodafone is especially important in respect of the current debate regarding turnover-based digital services taxes
Citation source
In: European taxation. - Amsterdam. - Vol. 60 (2020), no. 12 ; p. 555-564
Geographic coverage
  • European Union
  • Europe
Language note
English
http://bibfra.me/vocab/lite/organizationName
CFE Fiscal Committee
http://library.link/vocab/subjectName
  • ECJ case law
  • State aid
  • turnover tax
  • telecommunication industry
  • fundamental freedoms
  • VAT Directive
  • discrimination
  • ability to pay
  • profit shifting
  • DST
Label
Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarország Mobil Távközlési Zrt. (Case C-75/18) on progressive turnover taxes
Instantiates
Publication
Note
20201228
Other control number
et_2020_12_cfe_1.html
Label
Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarország Mobil Távközlési Zrt. (Case C-75/18) on progressive turnover taxes
Publication
Note
20201228
Other control number
et_2020_12_cfe_1.html

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...