Parada, Leopoldo
How the Vodafone Magyarország opinion affect EU debate on turnover - based digital taxes / by Lopoldo Parada .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
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.
SERVICIOS ELECTRÓNICOS
INDUSTRIA DE TELECOMUNICACIONES
IMPUESTOS
HUNGRIA
ARMONIZACION FISCAL
UNION EUROPEA
Tax Notes International 1048-3306 v. 95, n. 5, July 29 2019, p. 399-407
How the Vodafone Magyarország opinion affect EU debate on turnover - based digital taxes / by Lopoldo Parada .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
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.
SERVICIOS ELECTRÓNICOS
INDUSTRIA DE TELECOMUNICACIONES
IMPUESTOS
HUNGRIA
ARMONIZACION FISCAL
UNION EUROPEA
Tax Notes International 1048-3306 v. 95, n. 5, July 29 2019, p. 399-407