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Pastor Merchante, Fernando

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Fernando
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Pastor Merchante
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IE University
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IE Law School
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Public Law and Global Governance
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Author: Allevato, Giulio ×

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    The Google Ireland Case and the Legal Battle over Digital Taxes in the European Union
    (Paris Legal Publishers, 2021-05) Pastor Merchante, Fernando; Allevato, Giulio; https://ror.org/02jjdwm75
    The preliminary ruling of the Court of Justice of the European Union in the Google Ireland case turned on the compatibility with the rules on free movement of some of the administrative arrangements put in place by Hungary in order to administer its controversial advertisement tax (namely, the obligation to register and the penalties attached to the failure to comply with that obligation). The preliminary ruling offers some interesting insights on the way in which the Court assesses the compatibility with the freedom to provide services of national administrative arrangements aimed at ensuring the effective collection of taxes. This is a topical issue in the context of the recent efforts made by Member States to tax the digital economy more effectively.