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 having infringed the obligation to submit a tax declaration of persons exercising an activity subject to the tax on advertisements laid down in Hungarian legislation. By a decision of 16 January 2017, the tax authority found,...