Reference : Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magya...
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Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Law / European Law
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 mailto [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 []
European Taxation
International Bureau of Fiscal Documentation
Yes (verified by ORBilu)
[en] ECJ case law ; Turnover taxes ; digital taxation ; Digital services tax ; discriminatory taxation
[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.
Researchers ; Professionals ; Students ; General public

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