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Balazs Karolyi

Balazs Karolyi LL.M.
Telephone:
+43 1 31336 5570
Email:
Contact information and photo taken from and editable at WU Directory.

CV

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Researcher Identifier

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Awards and Honors

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Classifications

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Expertise

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Activities

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Publications

Journal article

2020 Karolyi, Balazs, Szudoczky, Rita. 2020. The Troubled Story of the Hungarian Advertisement Tax: How (Not) to Design a Progressive Turnover Tax. Intertax. 48 (1), 46-66. (Details)

Chapter in edited volume

2020 Karolyi, Balazs, Szudoczky, Rita. 2020. Hungary: Tesco-Global Áruházak (Case C-323/18) and Vodafone Magyarország (Case C-75/18). In: ECJ - Recent Developments in Direct Taxation 2019, Hrsg. Lang/Pistone/Rust/Schuch/Staringer/Storck, 0-0. Wien: Linde. (Details)
  Karolyi, Balazs, Szudoczky, Rita. 2020. Hungary: The Application of the Arm’s Length Principle Regarding the Transfer Pricing of Intra-Group Loan Agreements. In: Tax Treaty Case Law Around the Globe 2019, Hrsg. Lang/Rust/Owens/ Pistone/Schuch/Staringer/Storck/Essers/Smit/Kemmeren, 0-0. Wien: Linde Verlag. (Details)
  Karolyi, Balazs, Szudoczky, Rita. 2020. Hungary: The Obligation of Foreign Taxpayers to Register for Advertisement Tax Purposes and the Imposition of Corresponding Default Penalty do not Breach the Non-Discrimination Rule Based on Nationality (Article 24 (1)) of the Hungary- Ireland Double Tax Convention. In: Tax Treaty Case Law Around the Globe 2019, Hrsg. Lang/Rust/Owens/ Pistone/Schuch/Staringer/Storck/Essers/Smit/Kemmeren, 0-0. Wien: Linde. (Details)

Paper presented at an academic conference or symposium

2019 Szudoczky, Rita, Karolyi, Balazs. 2019. Associated Enterprises (Art 9 OECD Model), Hungarian Cases: Budapest Capital Administration and Labour Court, case no. 14.K.32.030/2016/30. Conference: "Tax Treaty Case Law Around the Globe" Vienna, Österreich, 24.05. (Details)
  Szudoczky, Rita, Karolyi, Balazs. 2019. Hungarian Cases, C-75/18 Vodafone, C-482/18 Google Ireland, C-323/18 Tesco-Global Áruházak. Conference: "Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation”, Vienna, Österreich, 22.11. (Details)
  Szudoczky, Rita, Karolyi, Balazs. 2019. Hungarian Cases, Constitutional Court, case no. 31/2017. (XII.6.). Conference: "Tax Treaty Case Law Around the Globe" Vienna, Österreich, 25.05. (Details)

Magazine/newspaper article

2020 Szudoczky, Rita, Karolyi, Balazs. 2020. To Admit, or Not to Admit, That Is the Question – The CJEU’s Controversial Stance on the Admissibility of State Aid Questions in Preliminary Ruling Procedures. Kluwer International Tax Blog, 31.03.20 (Details)
2019 Szudoczky, Rita, Karolyi, Balazs. 2019. Who Says a Penalty for Failing to Register for Advertisement Tax That Is Two Thousand Times Higher for Foreign Taxpayers Than the General Penalty Is Discriminatory? Kluwer International Tax Blog, 05.09.19 (Details)

Projects

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