Identification of the Reference Tax System: The Case of a Tax on Advertising Turnover* Turnover taxes should be levied at a single rate. Introduction This is the fourth case involving turnover taxes that have been declared to be incompatible with the internal market [1]. A brief summary was published here on 13 December 2016. The reasoning of the Commission follows closely that of the other cases. However, what makes this case particularly interesting is the explanation why the whole “reference” system is selective and why the selectivity cannot be justified. In 2014 Hungary imposed a tax on advertising activities. The tax was levied on gross turnover (i.e. before deduction of costs) derived from the publication of advertisements in public media. The taxable persons were publishers
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The EU Commission finds that a Hungarian progressive tax on publishers of adverts is an unlawful State aid which must be recovered (Commission / Hungary)
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