CFE ECJ Task Force: Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarország Mobil Távközlési Zrt. (Case C-75/18) on Progressive Turnover Taxes

Eric Kemmeren; Alfredo  Garcia Prats; Werner  Haslehner; Volker  Heydt; Georg   Kofler; Michael  Lang; João  Nogueira; Pasquale  Pistone; Stella  Raventos-Calvo; Emmanuel  Raingeard de la Blétière; Isabelle  Richelle; Alexander  Rust; Rupert  Shiers

CFE ECJ Task Force: Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarország Mobil Távközlési Zrt. (Case C-75/18) on Progressive Turnover Taxes

Eric Kemmeren, Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Georg Kofler, Michael Lang, João Nogueira, Pasquale Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust , Rupert Shiers

Research output: Contribution to journal › Article › Professional

Abstract

This CFE Opinion Statement discusses the decision of the Grand Chamber of the ECJ in Vodafone. The Court held that the imposition of the Hungarian progressive turnover-based tax on the telecommunications sector did not infringe the EU fundamental freedoms or article 401 of the VAT Directive (2006/112), and that the question regarding the prohibition of State aid was inadmissible. Vodafone is especially important in respect of the current debate regarding turnover-based digital services taxes.

Original language	English
Pages (from-to)	555-564
Journal	European Taxation
Volume	60
Issue number	12
Publication status	Published - 2020

Connecting Organizations
Bekker, S. (Researcher), Bomer, A. (Researcher), Borghouts, I. (Researcher), De Pietro, C. (Researcher), Dusarduijn, S. (Researcher), Elsweier, F. (Researcher), Essers, P. (Researcher), Garcia Anton, R. (Researcher), Gribnau, H. (Researcher), Gubbels, N. (Researcher), Hoogeveen, M. (Researcher), Houwerzijl, M. (Researcher), Kaufmann, W. (Researcher), Kemmeren, E. (Researcher), Lafarre, A. (Principal Investigator), Lejour, A. (Researcher), Li, J. (Researcher), Loth, M. (Researcher), Mc Cahery, J. (Researcher), Montebovi, S. (Researcher), Peters, C. (Researcher), Rombouts, B. (Researcher), Russo, R. (Researcher), Staats, G. (Researcher), Starink, B. (Researcher), Steegmans, M. (Researcher), Stevens, S. (Researcher), Stevens, T. (Researcher), Sumner, I. (Researcher), Tjong Tjin Tai, E. (Researcher), Tzankova, I. (Researcher), Verbruggen, P. (Researcher), Vermeulen, E. (Researcher), Westerhout, E. (Researcher), Weterings, W. (Researcher), Wibier, R. (Researcher), Xu, D. (Researcher), Zegveld, C. (Researcher), Zekić, N. (Researcher), van Gulijk, S. (Researcher), van Hout, D. (Researcher), van Hulten, M. (Researcher), van Kempen, T. (Researcher), van Kesteren, H. (Researcher), van Vijfeijken, I. (Researcher), Van der Elst, C. (Researcher), Van der Sangen, G. (Researcher), Öner, C. (Researcher), Kryla-Cudna, K. (Researcher), Mak, V. (Researcher), Smit, D. (Researcher), Op Heij, D. (Researcher), Onţanu, E. A. (Researcher), Salah, O. (Researcher), Wijntjens, L. (Researcher), van Norden, G.-J. (Researcher), Vereijken-van den Bosch, S. (Researcher), Fernandez de Aranguiz Chueca, A. (Researcher), Diamant, Y. (Researcher), Geiregat, S. (Researcher), van der Burgt, B. (Researcher), Hofman, A. (Researcher) & Groeneveld-Tijssens, N. (Researcher)
1/01/19 → 31/12/23
Project: Research project

Cite this

Kemmeren, E., Garcia Prats, A., Haslehner, W., Heydt, V., Kofler, G., Lang, M., Nogueira, J., Pistone, P., Raventos-Calvo, S., Raingeard de la Blétière, E., Richelle, I., Rust , A., & Shiers, R. (2020). CFE ECJ Task Force: Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarország Mobil Távközlési Zrt. (Case C-75/18) on Progressive Turnover Taxes. European Taxation, 60(12), 555-564.

@article{082c2ccf4f894cf99321a881bef6a9c7,

title = "CFE ECJ Task Force: Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarorsz{\'a}g Mobil T{\'a}vk{\"o}zl{\'e}si Zrt. (Case C-75/18) on Progressive Turnover Taxes",

abstract = "This CFE Opinion Statement discusses the decision of the Grand Chamber of the ECJ in Vodafone. The Court held that the imposition of the Hungarian progressive turnover-based tax on the telecommunications sector did not infringe the EU fundamental freedoms or article 401 of the VAT Directive (2006/112), and that the question regarding the prohibition of State aid was inadmissible. Vodafone is especially important in respect of the current debate regarding turnover-based digital services taxes.",

author = "Eric Kemmeren and {Garcia Prats}, Alfredo and Werner Haslehner and Volker Heydt and Georg Kofler and Michael Lang and Jo{\~a}o Nogueira and Pasquale Pistone and Stella Raventos-Calvo and {Raingeard de la Bl{\'e}ti{\`e}re}, Emmanuel and Isabelle Richelle and Alexander Rust and Rupert Shiers",

year = "2020",

language = "English",

volume = "60",

pages = "555--564",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "12",

}

Kemmeren, E, Garcia Prats, A, Haslehner, W, Heydt, V, Kofler, G, Lang, M, Nogueira, J, Pistone, P, Raventos-Calvo, S, Raingeard de la Blétière, E, Richelle, I, Rust , A & Shiers, R 2020, 'CFE ECJ Task Force: Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarország Mobil Távközlési Zrt. (Case C-75/18) on Progressive Turnover Taxes', European Taxation, vol. 60, no. 12, pp. 555-564.

CFE ECJ Task Force: Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarország Mobil Távközlési Zrt. (Case C-75/18) on Progressive Turnover Taxes. / Kemmeren, Eric; Garcia Prats, Alfredo; Haslehner, Werner et al.
In: European Taxation, Vol. 60, No. 12, 2020, p. 555-564.

Research output: Contribution to journal › Article › Professional

TY - JOUR

T1 - CFE ECJ Task Force: Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarország Mobil Távközlési Zrt. (Case C-75/18) on Progressive Turnover Taxes

AU - Kemmeren, Eric

AU - Garcia Prats, Alfredo

AU - Haslehner, Werner

AU - Heydt, Volker

AU - Kofler, Georg

AU - Lang, Michael

AU - Nogueira, João

AU - Pistone, Pasquale

AU - Raventos-Calvo, Stella

AU - Raingeard de la Blétière, Emmanuel

AU - Richelle, Isabelle

AU - Rust , Alexander

AU - Shiers, Rupert

PY - 2020

Y1 - 2020

N2 - This CFE Opinion Statement discusses the decision of the Grand Chamber of the ECJ in Vodafone. The Court held that the imposition of the Hungarian progressive turnover-based tax on the telecommunications sector did not infringe the EU fundamental freedoms or article 401 of the VAT Directive (2006/112), and that the question regarding the prohibition of State aid was inadmissible. Vodafone is especially important in respect of the current debate regarding turnover-based digital services taxes.

AB - This CFE Opinion Statement discusses the decision of the Grand Chamber of the ECJ in Vodafone. The Court held that the imposition of the Hungarian progressive turnover-based tax on the telecommunications sector did not infringe the EU fundamental freedoms or article 401 of the VAT Directive (2006/112), and that the question regarding the prohibition of State aid was inadmissible. Vodafone is especially important in respect of the current debate regarding turnover-based digital services taxes.

M3 - Article

SN - 0014-3138

VL - 60

SP - 555

EP - 564

JO - European Taxation

JF - European Taxation

IS - 12

ER -

CFE ECJ Task Force: Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarország Mobil Távközlési Zrt. (Case C-75/18) on Progressive Turnover Taxes

Abstract

Fingerprint

Projects

Connecting Organizations

Cite this