The EU Court of Justice confirms shortcomings of the Commission’s State aid investigation into progressive turnover-based taxes adopted by Hungary and Poland

On 16 March 2021, the Grand Chamber of the European Court of Justice (“ECJ”) rejected the appeals brought by the Commission against the General Court’s (“GC)” judgments concerning progressive turnover-based taxes adopted by Hungary (Case C-596/19 P) and Poland (Case C-562/19 P). The national legislation at stake in the Hungarian case was the 2014 Law on the tax on advertisements – as amended in 2015 (and no longer in force). This law introduced a new special tax, applied progressively by bands, on turnover derived from the broadcasting or publication of advertisements in Hungary (the progressive rates range from 0% below a certain threshold up to 40% for the highest band). The tax was levied in addition to existing business taxes, in particular corporation tax. However, the Hungarian law

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Authors

  • Van Bael & Bellis (Brussels)
  • Van Bael & Bellis (Brussels)

Quotation

Francesco Pili, Markus Wellinger, The EU Court of Justice confirms shortcomings of the Commission’s State aid investigation into progressive turnover-based taxes adopted by Hungary and Poland, 16 March 2021, e-Competitions April 2021 - II, Art. N° 100266

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