Publication details
Die sektoralen Einzelhandels- und Werbesteuern – die Besprechung der Urteile C-562/19 P (Kommission gegen Polen) und C-596/19 P (Kommission gegen Ungarn)
Title in English | The sectoral retail and advertising taxes - scriutiny of the judgments C-562/19 P (Commission v Poland) and C-596/19 P (Commission v Hungary) |
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Authors | |
Year of publication | 2022 |
Type | Chapter of a book |
MU Faculty or unit | |
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Description | Europe's illiberal regimes also pursue national, inward-looking economic policies aimed at artificially favouring domestic companies. An essential part of this policy is sectoral taxation, such as the Polish retail tax/ or the Hungarian advertising tax. These usually work to the detriment of foreign and to the benefit of domestic companies in certain sectors, although by definition they are not aid. Even if the Commission did not correctly determine the reference system in the specific case, the rulings also show that the privileged treatment of tax measures under internal market law cannot be maintained for a long time. |