The Resource The troubled story of the Hungarian advertisement tax : how (not) to design a progressive turnover tax

The troubled story of the Hungarian advertisement tax : how (not) to design a progressive turnover tax

Label
The troubled story of the Hungarian advertisement tax : how (not) to design a progressive turnover tax
Title
The troubled story of the Hungarian advertisement tax : how (not) to design a progressive turnover tax
Creator
Subject
Language
eng
Summary
This article analyses the legal issues raised by the introduction of the Hungarian Advertisement Tax. It gives an overview of the legal challenges that have been launched or are pending regarding the tax. In addition, it examines the question of whether and under what conditions progressive turnover taxes discriminate against foreign-owned enterprises
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 1 ; p. 46-66
http://library.link/vocab/creatorName
  • Szudoczky, R
  • Károlyi, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • advertising tax
  • turnover tax
  • State aid
  • ability to pay
  • ECJ case law
  • carry-over
  • fundamental freedoms
  • discrimination
  • tax treaty
  • non-discrimination
  • procedural law
  • case law
  • nationality
  • justification
  • proportionality
Label
The troubled story of the Hungarian advertisement tax : how (not) to design a progressive turnover tax
Instantiates
Publication
Label
The troubled story of the Hungarian advertisement tax : how (not) to design a progressive turnover tax
Publication

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