How the Vodafone Magyarország opinion affect EU debate on turnover - based digital taxes by Lopoldo Parada
By: Parada, Leopoldo
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Material type: 
ArticlePublisher: 2019Subject(s): SERVICIOS ELECTRÓNICOS | INDUSTRIA DE TELECOMUNICACIONES | IMPUESTOS | HUNGRIA | ARMONIZACION FISCAL | UNION EUROPEA
In:
Tax Notes International v. 95, n. 5, July 29 2019, p. 399-407Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/5-1 (Browse shelf) | Available | OP 138-Bis/2019/95/5-1 |
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.
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