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
García Prats, Alfredo; HASLEHNER, Werner; Heydt, Volkeret al.
ECJ case law; Turnover taxes; digital taxation; Digital services tax; discriminatory taxation
Résumé :
[en] This CFE Opinion Statement discusses the decision of the Grand Chamber of the ECJ 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.
Précision sur le type de document :
Examen de jurisprudence/Chronique de législation
Disciplines :
Droit européen & international Droit fiscal
Auteur, co-auteur :
García Prats, Alfredo
HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)
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
Date de publication/diffusion :
décembre 2020
Titre du périodique :
European Taxation
ISSN :
0014-3138
eISSN :
2352-9199
Maison d'édition :
International Bureau of Fiscal Documentation, Amsterdam, Pays-Bas
