CELEX: 62019CA0596
Language: en
Date: 2021-03-16 00:00:00
Title: Case C-596/19 P: Judgment of the Court (Grand Chamber) of 16 March 2021 — European Commission v Hungary, Republic of Poland (Appeal — Article 107(1) TFEU — State aid — Hungarian tax on turnover linked to advertisements — Information used to determine the reference system — Progressivity of tax rates — Transitional measure for the partial deductibility of losses carried forward — Existence of a selective advantage — Burden of proof)

10.5.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 182/12
            
         
      Judgment of the Court (Grand Chamber) of 16 March 2021 — European Commission v Hungary, Republic of Poland
      (Case C-596/19 P) (1)
      
      (Appeal - Article 107(1) TFEU - State aid - Hungarian tax on turnover linked to advertisements - Information used to determine the reference system - Progressivity of tax rates - Transitional measure for the partial deductibility of losses carried forward - Existence of a selective advantage - Burden of proof)
      (2021/C 182/16)
      Language of the case: Hungarian
      
         Parties
      
      
         Appellant: European Commission (represented by: V. Bottka, P.-J. Loewenthal and K. Herrmann, acting as Agents)
      
         Other parties to the proceedings: Hungary (represented by: M.Z. Fehér and G. Koós, acting as Agents), Republic of Poland (represented by: B. Majczyna, acting as Agent)
      
         Operative part of the judgment
      
      The Court:
      
                  1.
               
               
                  Dismisses the appeal;
               
            
                  2.
               
               
                  Orders the European Commission to pay the costs, including those incurred by the Republic of Poland.
               
            
         (1)  OJ C 348, 14.10.2019.