The Google Ireland Case and the Legal Battle over Digital Taxes in the European Union

Pastor Merchante, Fernando; Allevato, Giulio

Publication:
The Google Ireland Case and the Legal Battle over Digital Taxes in the European Union

dc.contributor.author	Pastor Merchante, Fernando
dc.contributor.author	Allevato, Giulio
dc.contributor.ror	https://ror.org/02jjdwm75
dc.date.accessioned	2024-11-27T10:50:56Z
dc.date.available	2024-11-27T10:50:56Z
dc.date.issued	2021-05
dc.description.abstract	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.
dc.description.peerreviewed	yes
dc.description.status	Published
dc.format	application/pdf
dc.identifier.citation	Allevato, G., Pastor-Merchante, F. (2021). " The Google Ireland Case and the Legal Battle over Digital Taxes in the European Union". Review of European Administrative Law, 14(1), 209-220. https://doi.org/10.7590/187479821X16190058548808
dc.identifier.doi	https://doi.org/10.7590/187479821X16190058548808
dc.identifier.issn	1874-7981
dc.identifier.uri	https://hdl.handle.net/20.500.14417/3378
dc.issue.number	1
dc.journal.title	Review of European Administrative Law
dc.language.iso	en
dc.page.final	220
dc.page.initial	209
dc.publisher	Paris Legal Publishers
dc.relation.department	Tax Law & Economic Regulation
dc.relation.entity	IE University
dc.relation.school	IE Law School
dc.rights	Attribution-NonCommercial-NoDerivatives 4.0 International
dc.rights.accessRights	info:eu-repo/semantics/openAccess
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subject.keyword	law
dc.title	The Google Ireland Case and the Legal Battle over Digital Taxes in the European Union
dc.type	info:eu-repo/semantics/article
dc.volume.number	14
dspace.entity.type	Publication
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