The European Court of Justice (“ECJ”) rendered some important decisions with respect to the principle of freedom of establishment. Cases covered in this article are:
- Tesco-Global Áruházak Zrt., Case C-323/18, dated March 3, 2020: progressive tax on store retail trade
- Google Ireland Limited, Case C-482/18, dated March 3, 2020: advertisement tax
- Vodafone Magyarország Mobil Távközlési Zrt., Case C-75/18, dated March 3, 2020: special tax on telecommunications
- AURES Holdings a.s., Case C-405/18, dated February 27, 2020: use of loss incurred in another member state.
Source Aline Berbari
Latest Posts in "European Union"
- VAT and Customs Priorities in the DG TAXUD Management Plan 2026
- EU and Australia strengthen relations with Trade Agreement
- EGC VAT Case – T-138/26 (Dyrektor Krajowej Informacji Skarbowej) – Questions – VAT Exemption for Cash-Settled Greenhouse Gas Emission Allowance Forwards
- European Commission Seeks Feedback on Digital Business Wallet to Simplify EU Compliance and Operations
- VAT Classification of Loyalty Programs: ECJ Rules Loyalty Points Are Not Vouchers Under EU Law
