The troubled story of the Hungarian advertisement tax how (not) to design a progressive turnover tax Rita Szudoczky & Balázs Károlyi
By: Szudoczky, Rita
.
Contributor(s): Károlyi, Balázs.
Material type: 
ArticlePublisher: 2020Subject(s): PUBLICIDAD | IMPUESTOS | HUNGRIA
In:
Intertax v. 48, Issue 1, January 2020, p. 46-66Summary: This article analyses the legal issues raised by the introduction of the Hungarian Advertisement Tax. It gives an overview of the legal challenges that have been launched or are pending regarding the tax. In addition, it examines the question of whether and under what conditions progressive turnover taxes discriminate against foreign-owned enterprises.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2020/1-4 (Browse shelf) | Available | OP 2141/2020/1-4 |
Resumen.
This article analyses the legal issues raised by the introduction of the Hungarian Advertisement Tax. It gives an overview of the legal challenges that have been launched or are pending regarding the tax. In addition, it examines the question of whether and under what conditions progressive turnover taxes discriminate against foreign-owned enterprises.
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