The Resource How the Vodafone Magyarország opinion affects EU debate on turnover-based digital taxes

How the Vodafone Magyarország opinion affects EU debate on turnover-based digital taxes

Label
How the Vodafone Magyarország opinion affects EU debate on turnover-based digital taxes
Title
How the Vodafone Magyarország opinion affects EU debate on turnover-based digital taxes
Creator
Subject
Language
eng
Summary
In this article, the author analyses the EU advocate general's opinon in Vodafone Magyarország and explains how the analysis of a Hungarian telecommunications tax affects ongoing debates regarding the legality of digital turnover-based taxes unilaterally passed by member states. After examining the opinon, the author presents an alternative technique for evaluating digital services taxes
Citation source
In: Tax notes international. - Falls Church. - Vol. 95 (2019), no. 5 ; p. 399-407
http://library.link/vocab/creatorName
Parada, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • discrimination
  • turnover tax
  • DST
  • telecommunication industry
  • State aid
Label
How the Vodafone Magyarország opinion affects EU debate on turnover-based digital taxes
Instantiates
Publication
Label
How the Vodafone Magyarország opinion affects EU debate on turnover-based digital taxes
Publication

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