A kiskereskedelmi adó és távközlési adó bemutatása a Tesco-Global és a Vodafone ítéleten keresztül
Special taxes have been an integral part of the Hungarian tax system since the crisis, so it is not surprising that they have been on the ”palette” of the European Commission in recent years. One of the reasons for this may be that tax policy is a competence of the member states, which also raises q...
Elmentve itt :
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| Dokumentumtípus: | Cikk |
| Megjelent: |
SZTE Állam- és Jogtudományi Kar
Szeged
2023
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| Sorozat: | Acta Universitatis Szegediensis : forum : publicationes doctorandorum juridicorum
13 |
| Kulcsszavak: | Adójog - magyar, Adózás - Magyarország, Kiskereskedelmi adó, Távközlési adó |
| Tárgyszavak: | |
| Online Access: | http://acta.bibl.u-szeged.hu/85512 |
| Tartalmi kivonat: | Special taxes have been an integral part of the Hungarian tax system since the crisis, so it is not surprising that they have been on the ”palette” of the European Commission in recent years. One of the reasons for this may be that tax policy is a competence of the member states, which also raises questions of sovereignty. The focus of the investigation was the progressive nature of the tax legislation, regarding which the Board expressed a firm opinion: in the case of sales revenue-based taxes, the progressive structure can only be applied if justified by the specific purpose of the given measure or the situation it is intended to address. Another reason for the investigation is the alleged or real prohibited state aid nature of these taxes. He investigated several rules in which he suspected state support behind the tax relief given to multinational companies, or discriminated against domestic small and medium-sized enterprises. In my study, I want to present the characteristics and effects of the tax burdening the retail sector and the telecommunications sector through two EU decisions, the Tesco-Global and Vodafone judgments. In my opinion, these cases sufficiently demonstrate the opinion of Hungarian and multinational companies, as well as the opinion of certain bodies of the European Union and the Court of Justice of the European Union, on the system of special taxes in Hungary. |
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| Terjedelem/Fizikai jellemzők: | 93-101 |
| ISSN: | 2063-5540 |