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, Volker; Kemmeren, Eric; Kofler, Georg; Lang, Michael; Nogueira, Joao; Pistone, Pasquale; Raventos-Calvo, Stella; Raingeard de la Blétière, Emmanuel; Richelle, Isabelle; Rust, Alexander; Shiers, Rupert

Reference : Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magya...


	Document type :	Scientific journals : Article
	Subtype :	Analysis of case law/Statutory reports
	Discipline(s) :	Law, criminology & political science : Tax law Law, criminology & political science : European & international law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/45247

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
Language :	English
Author, co-author :	García Prats, Alfredo []
	Haslehner, Werner [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL) >]
	Heydt, Volker []
	Kemmeren, Eric []
	Kofler, Georg []
	Lang, Michael []
	Nogueira, Joao []
	Pistone, Pasquale []
	Raventos-Calvo, Stella []
	Raingeard de la Blétière, Emmanuel []
	Richelle, Isabelle []
	Rust, Alexander []
	Shiers, Rupert []
Publication date :	Dec-2020
Journal title :	European Taxation
Publisher :	International Bureau of Fiscal Documentation
Volume :	60
Issue/season :	12
Pages :	555-564
Peer reviewed :	Yes (verified by ORBi^lu)
Audience :	International
ISSN :	0014-3138
e-ISSN :	2352-9199
City :	Amsterdam
Country :	Netherlands
Keywords :	[en] ECJ case law ; Turnover taxes ; digital taxation ; Digital services tax ; discriminatory taxation
Abstract :	[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.
Target :	Researchers ; Professionals ; Students ; General public
Permalink :	http://hdl.handle.net/10993/45247

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