In two separate but similar opinions Commission v Poland (Case C-562/19 P) and Commission v Hungary (Case C-596/19 P) (15 October) Advocate General (AG) Kokott supported the decision of the EU General Court that turnover-based taxes introduced by Poland and Hungary did not constitute state aid.
Both Poland and Hungary had introduced business taxes based on turnover with a progressive rate structure. Poland’s tax was on the retail sector and aimed at larger businesses. The basis of assessment was monthly turnover above a specified limit with a lower rate of 0.8% on the first slice of turnover over the limit and a higher rate of 1.4%. The Hungarian tax was on turnover derived from the broadcasting or publication of advertisements with progressive rates starting at 0% and rising to 40%.
In both cases the European Commission considered that...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
In two separate but similar opinions Commission v Poland (Case C-562/19 P) and Commission v Hungary (Case C-596/19 P) (15 October) Advocate General (AG) Kokott supported the decision of the EU General Court that turnover-based taxes introduced by Poland and Hungary did not constitute state aid.
Both Poland and Hungary had introduced business taxes based on turnover with a progressive rate structure. Poland’s tax was on the retail sector and aimed at larger businesses. The basis of assessment was monthly turnover above a specified limit with a lower rate of 0.8% on the first slice of turnover over the limit and a higher rate of 1.4%. The Hungarian tax was on turnover derived from the broadcasting or publication of advertisements with progressive rates starting at 0% and rising to 40%.
In both cases the European Commission considered that...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
