Výsledky vyhledávání - "Rita Szudoczky"

Case Law Trends: The CJEU’s Approach to the Objectives of Progressive Turnover-Based Taxes: Respect for the Member States’ Fiscal Sovereignty or Authorization for Circumventing EU Law?

Autor: Balazs Karolyi, Rita Szudoczky

Publikováno v: Intertax. 50:82-93

The article demonstrates that the objective of the tax system plays a crucial role in the non-discrimination assessment in the context of both EU State aid and fundamental freedoms analyses. Despite the fact that the objective of the underlying tax s

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::2c4f90478dcce0aad1b0a46e6bcbeb54
https://doi.org/10.54648/taxi2022007

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The Troubled Story of the Hungarian Advertisement Tax: How (Not) to Design a Progressive Turnover Tax

Autor: Balázs Károlyi, Rita Szudoczky

Publikováno v: Intertax. 48:46-66

The provisions of the Hungarian Advertisement Tax stirred up many legal debates regarding the potential breach of EU law, including State aid rules and EU fundamental freedoms, respectively, as well as the violation of the non-discrimination provisio

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::b912a9bfefd9ae257eaffbf5a77d53af
https://doi.org/10.54648/taxi2020004

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Elektronická kniha

CJEU - Recent Developments in Direct Taxation 2022 : Series on International Tax Law, Volume 141

Autor: Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky

CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of inf

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Elektronická kniha

CJEU - Recent Developments in Value Added Tax 2023 : Series on International Tax Law, Volume 144

Autor: Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky, Ilze Kuniga

The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries

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Elektronická kniha

Tax Treaty Case Law Around the Globe 2023 : Series on International Tax Law, Volume 140

Autor: Georg Kofler, Michael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky, Peter Essers, Eric Kemmeren, Cihat Öner, Daniel Smit

A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 29

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Elektronická kniha

Introduction to European Tax Law on Direct Taxation

Basic knowledge of European Tax Law This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with li

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