A reklámadó jellemzői az Európai Unió Bírósága Google Ireland-ítéletének vonatkozásában

Varga Dóra: A reklámadó jellemzői az Európai Unió Bírósága Google Ireland-ítéletének vonatkozásában. In: Móra Akadémia : szakkollégiumi tanulmánykötet 12., (12). pp. 95-104. (2023)

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Abstract

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.

Item Type: Book Section
Other title: The Google Ireland judgment and its effects on advertising tax in Hungary
Heading title: Jogtudomány
Journal or Publication Title: Móra Akadémia : szakkollégiumi tanulmánykötet 12.
Date: 2023
Volume: 12
ISSN: 2064-809X
Page Range: pp. 95-104
Series Name: Móra Akadémia
Language: Hungarian, English
Publisher: Szegedi Tudományegyetem Móra Ferenc Szakkollégiuma
Place of Publication: Szeged
Event Title: Móra Kárpát-medencei Interdiszciplináris Szakkollégiumi Konferencia (6.) (2022) (Szeged)
Related URLs: https://acta.bibl.u-szeged.hu/78954/
Uncontrolled Keywords: Adóügy - Európai Unió, Adózás - Európai Unió, Reklámadó
Additional Information: Bibliogr.: 103. p. és a lábjegyzetekben ; összefoglalás angol nyelven
Subjects: 05. Social sciences
05. Social sciences > 05.05. Law
Date Deposited: 2023. Jun. 26. 06:44
Last Modified: 2023. Jun. 26. 06:44
URI: http://acta.bibl.u-szeged.hu/id/eprint/78963

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