ALERTS: STATE AID - EUROPEAN UNION - HUNGARY - SELECTIVE ADVANTAGE - TAXES

Selective advantage: The General Court of the European Union annuls a Commission’s decision classifying the Hungarian advertising tax as State aid and dissmisses the existence of a selective advantage resulting from the progressive nature of the turnover tax (Hungary / European Commission)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. On 27 June 2019, the General Court of the European Union delivered a judgment in Case T-20/17 (Hungary v. European Commission).. In so doing, the Court of First Instance persists and points to the fact that the introduction of a progressive scale applicable not to a tax on income or profits but to a tax based on the turnover realised by taxable persons does not in itself imply the existence of a selective advantage and therefore of State aid. The Commission had already reached a similar conclusion with regard to Polish tax in the retail sector in a judgment of 16 May 2019 in Joined Cases T-836/16 and T-624/17 Poland v Commission.. It is therefore hardly

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  • L’actu-concurrence (Paris)

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Alain Ronzano, Selective advantage: The General Court of the European Union annuls a Commission’s decision classifying the Hungarian advertising tax as State aid and dissmisses the existence of a selective advantage resulting from the progressive nature of the turnover tax (Hungary / European Commission), 27 June 2019, Concurrences N° 3-2019, Art. N° 90936, www.concurrences.com

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