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 |
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| OP 138-Bis/2019/95/4-4 Italy provides incentives for foreign workers, encourages business transactions | OP 138-Bis/2019/95/4-5 Advancing tax clarity and certainty in Nigeria | OP 138-Bis/2019/95/5 Tax Notes International | OP 138-Bis/2019/95/5-1 How the Vodafone Magyarország opinion affect EU debate on turnover - based digital taxes | OP 138-Bis/2019/95/5-2 An economic analysis of corporations' reserves for tax audit adjustments | OP 138-Bis/2019/95/5-3 GLOBE and the supranational "nudges" affecting domestic tax policy | OP 138-Bis/2019/95/6 Tax Notes International |
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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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