Balázs Károlyi, Author at Kluwer International Tax Blog

To Admit, or Not to Admit, That Is the Question – The CJEU’s Controversial Stance on the Admissibility of State Aid Questions in Preliminary Ruling Procedures

Rita Szudoczky, Balázs Károlyi (WU Vienna)/March 31, 2020 /Leave a comment

The decisions of European Court of Justice (CJEU) in the Vodafone and Tesco cases[1] were eagerly awaited by many interested in EU tax law. It was expected that the CJEU would answer the question whether progressive turnover-based business taxes levied on certain sectors of the economy are compatible with EU law, more specifically with the…

EU/EEA, Hungary, Ireland, Tax Treaties

Who Says a Penalty for Failing to Register for Advertisement Tax That Is Two Thousand Times Higher for Foreign Taxpayers Than the General Penalty Is Discriminatory?

Rita Szudoczky, Balázs Károlyi (WU Vienna)/September 5, 2019 /Leave a comment

Not the Hungarian Constitutional Court but maybe AG Kokott in her forthcoming opinion in the Google Ireland case… Optimistically speaking, the Hungarian Advertisement Tax contributes to a large extent to the enrichment of jurisprudence both in the field of EU law and the law of double tax treaties, as it features a host of discriminatory,…