The Resource Turnover taxes under State aid spotlight

Turnover taxes under State aid spotlight

Label
Turnover taxes under State aid spotlight
Title
Turnover taxes under State aid spotlight
Creator
Subject
Language
  • eng
  • eng
Summary
In response to the Commission's increasingly broad interpretation of State aid rules with regard to national retail and advertising taxes, in the ANGED cases, the ECJ developed its Distribution Casino France case law, applying a restrictive view of the qualification of these taxes as illegal State aid. This article provides an overview of the relevant legal questions raised in the ANGED cases, as well as in the Polish and Hungarian retail sales and advertisement tax cases
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 2/3 ; p. 106-112
http://library.link/vocab/creatorName
Sinnig, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • turnover tax
  • State aid
  • local tax
  • retail sales tax
  • advertising tax
  • ability to pay
  • progressive income tax
  • exemption
Label
Turnover taxes under State aid spotlight
Instantiates
Publication
Note
20190308
Other control number
et_2019_02_e2_2.html
Label
Turnover taxes under State aid spotlight
Publication
Note
20190308
Other control number
et_2019_02_e2_2.html

Library Locations

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