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17. März 2020 | State Aid Uncovered von Phedon Nicolaides

Has an Economic Myth Become a Legal Fact? The Case of Turnover Taxes

Progressive turnover taxes are not contrary to the freedom of establishment or the right of equal treatment. Introduction Recent cases involving “turnover” taxes have sparked a debate in the literature and on the conference circuit not only because they raise novel issues but also because of their implications for other taxes which are being mooted by European governments. As Advocate-General […]

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13. Dezember 2016 | State Aid Uncovered von Phedon Nicolaides

Hungarian Advertisement Tax, Polish Retail Tax and Estonia Package Tax

Progressive taxes can constitute State aid. Exemption from a packaging tax of packaged goods which are taken abroad is within the logic of the tax system. Introduction This article reviews three tax measures which levied taxes on specific activities and products. In particular, they concern taxes on advertising, retail sales and an exemption from a tax on product packaging. […]

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1. November 2016 | State Aid Uncovered von Phedon Nicolaides

Turnover Taxes Can be Incompatible with the Internal Market

Progressive taxes levied on turnover can provide State aid that is incompatible with the internal market. Flat turnover taxes are proportional and therefore likely to be free of State aid. Introduction Hungary wanted to levy two types of turnover taxes whose purpose was to protect health. The first tax was levied on tobacco products.[1] The Commission found, in decision 2016/1846, […]

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