CJEU ruling: Foreign advertisers to submit tax declarations under EU law
The Court of Justice of the European Union (CJEU) ruled in case C-482/18 of Google Ireland Limited v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vámigazgatósága that differing penalties for resident and non-resident tax payers are contrary to EU law. The CJEU also stated that EU law does not exclude foreign advertising services from being obliged to submitting tax declarations.
About author
DW Team
The GIP Digital Watch Observatory team, consisting of over 30 digital policy experts from around the world, excels in the fields of research and analysis on digital policy issues. The team is backed by the creative prowess of Creative Lab Diplo and the technical expertise of the Diplo tech team.