The EU Court of Justice Advocate General Kokott agrees with the General Court that the Polish tax on the retail sector and the Hungarian advertisement tax do not infringe State aid rules (Commission / Poland) (Commission / Hungary)

According to Advocate General Kokott, the Polish tax on the retail sector and the Hungarian advertisement tax do not infringe EU State aid rules* State aid rules do not preclude taxation of turnover of undertakings at a progressive rate Following the international trend, Poland and Hungary introduced direct business taxes which are calculated according to turnover rather than profit and are based on a progressive rate structure. Such taxes primarily affect undertakings with a high turnover, that is to say, large undertakings. On 6 July 2016, Poland adopted the Law on the tax on the retail sector, which came into force on 1 September 2016. According to that law, retailers were required to pay tax on their monthly turnover from the sale of goods to consumers where turnover exceeds 17

L'accès à cet article est réservé aux abonnés

Déjà abonné ? Identifiez-vous

L’accès à cet article est réservé aux abonnés.

Lire gratuitement un article

Vous pouvez lire cet article gratuitement en vous inscrivant.

 

Version PDF

Auteur

Citation

European Court of Justice, The EU Court of Justice Advocate General Kokott agrees with the General Court that the Polish tax on the retail sector and the Hungarian advertisement tax do not infringe State aid rules (Commission / Poland) (Commission / Hungary), 15 octobre 2020, e-Competitions October 2020, Art. N° 97273

Visites 253

Tous les numéros

  • Latest News issue 
  • Tous les News issues
  • Latest Special issue 
  • Tous les Special issues