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
Date Written: July 29, 2019
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: Suggested Citation