The European Commission has found that the Hungarian advertisement tax is in breach of EU State aid rules because its progressive tax rates grant a selective advantage to certain companies. It also unduly favours companies that did not make a profit in 2013 by allowing them to pay less tax.
Under Hungary's 2014 Advertisement Tax Act, companies were taxed at a rate depending on their advertisement turnover. Companies with a higher advertisement turnover were subject to significantly higher, progressive tax rates, ranging from 0% to 50%. 
The Commission's in-depth investigation opened in March 2015 has shown that the progressivity of the tax rates favoured certain companies. 
Press release

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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