Link: The Polish tax on the retail sector and the Hungarian tax on advertisements do not infringe EU law on State aid (europa.eu)

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Court of Justice of the European Union

PRESS RELEASE No 38/21

Luxembourg, 16 March 2021

Judgments in Cases C 562/19 P Commission v Poland and C 596/19 P Commission v Hungary

The Polish tax on the retail sector and the Hungarian tax on advertisements do not infringe EU law on State aid

The Court of Justice accordingly dismisses the Commission’s appeals and upholds the judgments of the General Court

By a law which entered into force on 1 September 2016, Poland introduced a tax on the retail sector. That tax was based on the monthly turnover of any retailer involved in the sale of goods to consumers, provided that that turnover exceeded 17 million Polish zlotys (PLN) (approximately € four million). That tax entailed two bands: a rate of 0.8% applied to turnover between PLN 17 and 170 million and a rate of 1.4% was charged for the part of the turnover exceeding that amount. 

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