000			02017nab a2200241 c 4500
999			_c147896 _d147896
003			ES-MaIEF
005			20230719111840.0
007			ta
008			230718t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_9867 _aDeák, Daniel
245		0	_aHungarian tax on digital advertising services in the spotlight of challenges _c Daniel Deák
500			_aResumen.
520			_aThe paper first raises questions about the extraterritoriality issue on digital advertising services' taxation. Moreover, it addresses the application of a sales tax with progressive rates for these services. The paper emphasizes that linking sales taxes and tax progression is doubtful. In cross-border cases, justification problems may restrict fundamental EU freedoms and effectuate the issue of discrimination against those multinationals that provide services like publishing ads over the internet in Hungarian consumer markets. Notably, the EU judicial authorities have acted in a formalistic manner. Specifically, they have matched the existing EU rules and principles with the advertising tax case without further consideration. Consequently, the Member States’ legislative objective of redistribution, which refers to the ability to pay, was not reviewed on its merits. While the government is seeking to hone the Hungarian advertising tax from 2023, the question is how long it will remain in force due to the international two-pillar agreement finalized by the OECD. The Hungarian tax has passed many tests, but the respective legal construction has remained unsecured and has not been intact from further challenges.
650		4	_aECONOMÍA DIGITAL _966104
650		4	_aPUBLICIDAD _948184
650		4	_aOPERACIONES TRANSFRONTERIZAS _962796
650		4	_aIMPUESTOS _947460
650		4	_aLIBERTAD DE ESTABLECIMIENTO Y SERVICIOS _951249
650		4	_aHUNGRIA _945464
773	0		_9169601 _oOP 2141/2023/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, n. 4, April 2023, p. 309-323
942			_cART