August 03
download app
download appDOWNLOAD OUR APP
download google-play
download app-store
Anjum Shabbir
Anjum Shabbir
4th March 2020
Data, Tech & IP Tax

Analysis: “The compatibility of turnover-based progressive taxes with EU law” by Małgorzata Cyndecka

Yesterday, on 3 March 2020, the Grand Chamber of the Court of Justice delivered two judgments following a reference for a preliminary ruling from the Hungarian Administrative and Labour Court. Vodafone Magyarország (C-75/18) and Tesco-Global Áruházak (C‑323/18) concern special taxes levied on the turnover of telecommunications operators and of undertakings active in the retail trade sector, respectively. Both taxes were (steeply) progressive and had a greater impact on foreign undertakings than on national companies. The indirect discrimination that could be inferred solely from the progressive taxation of economically stronger foreign undertakings raised doubts concerning its compatibility with the EU law. The Court considered whether t


Your privacy is important for us

We use cookies to improve the user experience. Please review privacy preferences.

Accept all Settings

Check our privacy policy and cookies policy.