Opinion AG
(1) EU law does not preclude the introduction of an income tax linked to the official language of the Member State concerned in the present case.
(2) A specific registration obligation with a view to implementing and enforcing a special tax (here the tax on advertisements) does not, as such, infringe the freedom to provide services.
(3) The specific manner in which the Hungarian Law on the taxation of advertisements imposes coercive measures on undertakings established outside Hungary constitutes an indirect restriction of the freedom to provide services which is not justified on account of its disproportionality.
(4) The limitations of the possibilities for legal redress with regard to the very high coercive penalty payments in connection with the Hungarian tax on advertisements also constitute an unjustified restriction of the freedom to provide services.
Decision will be published on March 3, 2020
Source Curia
