ALERTS: STATE AID - EUROPEAN UNION - POLAND - HUNGARY - TAXES - SALES

Taxes: Advocate General Kokott, considering that the State aid rules do not preclude taxation based on the turnover of undertakings according to a progressive scale, calls on the Court of Justice of the European Union to dismiss the European Commission’s appeals and confirm the judgments of the General Court of the European Union concerning the Polish tax in the retail sector and the Hungarian tax on advertising (Poland, Hungary)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. On 15 October 2020, Advocate General Juliane Kokott presented two sets of conclusions in essentially similar terms in two state aid cases concerning the introduction in Poland and Hungary respectively of two progressive taxes based not on profits but on turnover. These are the conclusions presented incase C-562/19 (European Commission v. Republic of Poland). and those presented inCase C-596/19 (European Commission v. Hungary)). The first case concerns a tax implemented as of 1 September 2016 by the Polish authorities in the sector of retail sales of goods whose base is the turnover of the taxpayers and which is progressive in nature. The tax applies to

Access to this article is restricted to subscribers

Already Subscribed? Sign-in

Access to this article is restricted to subscribers.

Read one article for free

Sign-up to read this article for free and discover our services.

 

PDF Version

Author

  • L’actu-concurrence (Paris)

Quotation

Alain Ronzano, Taxes: Advocate General Kokott, considering that the State aid rules do not preclude taxation based on the turnover of undertakings according to a progressive scale, calls on the Court of Justice of the European Union to dismiss the European Commission’s appeals and confirm the judgments of the General Court of the European Union concerning the Polish tax in the retail sector and the Hungarian tax on advertising (Poland, Hungary), 15 October 2020, Concurrences N° 4-2020, Art. N° 97526, www.concurrences.com

Visites 41

All reviews