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?
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,…