How the Vodafone Magyarország Opinion Affects EU Debate on Turnover-Based Digital Taxes

95 Tax Notes Int'l 5 (2019)

10 Pages Posted: 20 Sep 2019

See all articles by Leopoldo Parada

Leopoldo Parada

University of Leeds School of Law

Date Written: July 29, 2019

Abstract

In this article, the author analyzes the EU advocate general’s opinion in Vodafone Magyarország and explains how the analysis of a Hungarian telecommunications tax affects ongoing debates regarding the legality of digital turnover-based taxes unilaterally passed by member states. After examining the opinion, the author presents an alternative technique for evaluating digital services taxes.

Keywords: turnover taxes; digital taxes; DST; digital services tax; discrimination; EU law

JEL Classification: K34

Suggested Citation

Parada, Leopoldo, How the Vodafone Magyarország Opinion Affects EU Debate on Turnover-Based Digital Taxes (July 29, 2019). 95 Tax Notes Int'l 5 (2019), Available at SSRN: https://ssrn.com/abstract=3452035

Leopoldo Parada (Contact Author)

University of Leeds School of Law ( email )

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HOME PAGE: http://https://essl.leeds.ac.uk/law

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