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Some Unclear Issues of the Application of EU State Aid Rules to (Indirect) Taxes

Publication at Faculty of Law |
2020

Abstract

The article deals with selected contentious issues related to the application of EU State aid rules in the area of indirect taxes and turnover taxes in particular. The article focuses on current cases of Hungarian and Polish turnover taxes with progressive tax rates and draws attention to the problem of separation of powers between the European Commission and the Member States in the area of taxation.