Implikationen der EuG-Entscheidung zur ungarischen Werbesteuer für die Beihilfenkonformität der österreichischen Digitalsteuer

The Austrian digital tax, which came into force on January 1^st, 2020, is faced with the question of whether it is compatible with EU state aid law. In June 2019, the European General Court (EGC) issued a judgment dealing with the compliance of the Hungarian advertising tax with the state aid rules. Sabine Kirchmayr and Stefanie Geringer outline the essential statements of the EGC and discuss their relevance for the Austrian digital tax.