| 000 | 01122nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c141949 _d141949 |
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| 003 | ES-MaIEF | ||
| 005 | 20200228122607.0 | ||
| 007 | ta | ||
| 008 | 200227t2020 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_952896 _aSzudoczky, Rita |
|
| 245 | 4 |
_aThe troubled story of the Hungarian advertisement tax _bhow (not) to design a progressive turnover tax _c Rita Szudoczky & Balázs Károlyi |
|
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_948184 _aPUBLICIDAD |
|
| 650 | 4 |
_963148 _aIMPUESTOS |
|
| 650 | 4 |
_aHUNGRIA _945464 |
|
| 700 | 1 |
_967908 _aKárolyi, Balázs |
|
| 773 | 0 |
_9162026 _oOP 2141/2020/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 48, Issue 1, January 2020, p. 46-66 |
|
| 942 | _cART | ||