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CJEU Holds Hungarian Advertising Tax is Compatible with EU Law but Penalty Regime is Not

|Approved Changes|Hungary-OECD
Hungary-OECD

A 3 March 2020 judgment of the Court of Justice of the European Union (CJEU) has been published on whether Hungary's advertising tax and the related penalty regime infringe upon the EU freedom to provide services. The case concerns proceedings between Google Ireland Limited and the Hungarian tax authority regarding decisions by which that authority imposed a series of fines on that company for…

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