Court of Justice (Grand Chamber) 3 March 2020, C-482/18 (Google Ireland Limited v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vámigazgatósága.)
Also known as
In Case C-482/18, the Court addressed the compatibility of Hungarian tax legislation with Articles 18 and 56 TFEU, specifically regarding fines imposed on Google Ireland Limited for failing to submit a tax declaration related to advertising activities. The Court ruled that while a Member State can impose such obligations on foreign service providers, the punitive fines that escalate rapidly without allowing time for compliance are disproportionate and violate the principle of non-discrimination. The judgment emphasizes the need for fairness in tax obligations, ensuring that penalties are proportionate to the infringement and do not unfairly disadvantage foreign entities compared to domestic ones.AI
European Union · · · Cited by 52 · 03-03-2020
JUDGMENT OF THE COURT (Grand Chamber) 3 March 2020 ( *1 ) (Reference for a preliminary ruling — Freedom to provide services — Article 56 TFEU — Restrictions — Tax provisions — Tax on advertising activities based on turnover — Obligations relating to registration with a tax authority — Principle of non-discrimination — Fines — Principle of proportionality) In Case C‑482/18, REQUEST for a
Read the full text
This document is published by eur-lex.europa.eu.
Moonlit adds the citation network (52 references), article-level links and cross-references, which are available to search for free.
Sign in to Moonlit