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Sérgio Vasques (Catholic University, Lisbon), Conceição Gamito (VdA, Lisbon)

VAT, Industry Levies and Rebate Schemes

December 23, 2024

The Novo Nordisk AS ruling (C-248/23), issued by the CJEU on September 12, 2024, is the latest in a string of decisions on the VAT regime of rebate schemes in the pharmaceutical sector. In this…

Edwin Heithuis (Universiteit van Amsterdam)

Poland and Hungary versus the European Commission: The Pot Calling the Kettle Black

October 21, 2021

For some time now, Poland and Hungary have been under scrutiny from the European Commission for their violation of the rule of law, as we read with some regularity in the daily press. Recently,…

Rita Szudoczky, Balázs Károlyi (WU Vienna)

Who Says a Penalty for Failing to Register for Advertisement Tax That Is Two Thousand Times Higher for Foreign Taxpayers Than the General Penalty Is Discriminatory?

September 05, 2019

Not the Hungarian Constitutional Court but maybe AG Kokott in her forthcoming opinion in the Google Ireland case… Optimistically speaking, the Hungarian Advertisement Tax contributes to a large…

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