A reklámadó jellemzői az Európai Unió Bírósága Google Ireland-ítéletének vonatkozásában
On the 15th of August in 2014 the advertising tax law entered into force in Hungary. As a result, publishing Hungarian-language advertisements and ordering them became a taxable activity. At the same time, as the emergence of digital services, many difficulties arose in connection with the taxation...
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| Dokumentumtípus: | Könyv része |
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Szegedi Tudományegyetem Móra Ferenc Szakkollégiuma
Szeged
2023
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| Sorozat: | Móra Akadémia
12 Móra Akadémia : szakkollégiumi tanulmánykötet 12. 12 |
| Kulcsszavak: | Adóügy - Európai Unió, Adózás - Európai Unió, Reklámadó |
| Tárgyszavak: | |
| Online Access: | http://acta.bibl.u-szeged.hu/78963 |
| Tartalmi kivonat: | On the 15th of August in 2014 the advertising tax law entered into force in Hungary. As a result, publishing Hungarian-language advertisements and ordering them became a taxable activity. At the same time, as the emergence of digital services, many difficulties arose in connection with the taxation of these activities, since according to the traditional rules of international taxation, taxation takes place in the country where the company has an actual physical presence, but the provision of digital services does not require a physical presence in the country of service provision. These problems are also reflected in the judgments of the Court of Justice of the European Union. One of the biggest influences on advertising tax in Hungary was the Google Ireland judgment, so in my study I would like to detail the most important findings of this. |
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| Terjedelem/Fizikai jellemzők: | 95-104 |
| ISSN: | 2064-809X |