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

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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 languageEnglish
Pages (from-to)555
Number of pages564
JournalEuropean Taxation
Volume60
Issue number12
Publication statusPublished - 2020

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