Has an Economic Myth Become a Legal Fact? The Case of Turnover Taxes* Introduction Recent cases involving “turnover” taxes have sparked a debate in the literature and on the conference circuit not only because they raise novel issues but also because of their implications for other taxes which are being mooted by European governments. As Advocate-General Kokott put it in the opening sentence of her opinion of 13 June 2019 on Hungarian turnover taxes, “in these proceedings the Court is concerned with questions relating to tax law and the rules on State aid which at the same time have particular importance for the turnover-based digital services tax currently being proposed by the European Commission.” [The Commission proposed in March 2018 a directive on “the common system of a digital
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The EU Court of Justice rules on a preliminary ruling request regarding the Hungarian turnover taxes in the telecoms sector (Vodafone / Tesco / Google)
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