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Balázs Károlyi

Observed names: B. Károlyi, Balazs Karolyi, Karolyi, B., Karolyi, Balazs
ORCID: 0000-0002-4315-5702
Observed ORCID: 0000-0002-4315-5702
OpenAlex ID: A5037612158
Progressive Turnover-Based Taxes and Their Legal Repercussions Under EU Law
2020 · Balázs Károlyi · EC Tax Review · 13
The Troubled Story of the Hungarian Advertisement Tax: How (Not) to Design a Progressive Turnover Tax
2020 · Rita Szudoczky, Balázs Károlyi · Intertax · 11
Progressive Turnover Taxes under the Prism of the State Aid Rules:
2020 · R. Szudoczky, B. Károlyi · European State Aid Law Quarterly · 8
Case Law Trends: The CJEU’s Approach to the Objectives of Progressive Turnover-Based Taxes: Respect for the Member States’ Fiscal Sovereignty or Authorization for Circumventing EU Law?
2022 · Rita Szudoczky, Balazs Karolyi · Intertax · 4
The Compatibility of Turnover-Based Business Taxes with EU Law and WTO Law
2024 · B. Károlyi · Doctoral series. · 2
The Relevance of Primary EU Law on Direct Tax Matters: Lessons From Transfer Pricing Cases
2024 · Balázs Károlyi · Studies of the Central European Professors’ Network · 2
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Hungary: Tax Competition Á La Hungary: Tax the Turnover and Relinquish the Income
2024 · Balázs Károlyi · Studies of the Central European Professors’ Network · 2
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The EU VAT and the Expansion of Turnover Taxation: Interfering Tax Systems?
2020 · B. Károlyi · International VAT Monitor · 1
A halmozódó adóztatás problémája a hozzáadott érték adó kontextusában Magyarországon
2025 · Balázs Károlyi · Miskolci Jogi Szemle
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The termination of the USA-Hungary double tax convention and its repercussions
2025 · Balázs Károlyi · Central European Researchers Blog
The Global Minimum Tax and Its Potential Impact on the Competitiveness of the Hungarian Corporate Tax System
2024 · Balázs Károlyi · Law Identity and Values
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Hungary: Server PE – a Legal or an IT Question?
2024 · B. Károlyi, R. Szudoczky · Tax treaty case law around the globe.
Hungary:Case C-363/20 MARCAS MC v Nemzeti Adó- és Vámhitaval Fellebbviteli Agazgatósága
2022 · Szudoczky, Rita; id_orcid 0000-0003-2112-6457, Karolyi, Balazs · WU Research
Hungary: The application of the arm’s length principle regarding the transfer pricing of intra-group loan agreements
2020 · R. Szudoczky, B. Károlyi · Tax treaty case law around the globe.
Hungary: Registration requirement for advertisement tax purposes through the prism of tax treaty non-discrimination provision
2020 · R. Szudoczky, B. Károlyi · Tax treaty case law around the globe.
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
2020 · Szudoczky, Rita; id_orcid 0000-0003-2112-6457, Karolyi, Balazs · WU Research
Hungary: Tesco-Global Áruházak (Case C-323/18) and Vodafone Magyarország (Case C-75/18)
2020 · Szudoczky, Rita; id_orcid 0000-0003-2112-6457, Karolyi, Balazs · WU Research
Google Ireland. System of penalties relating to the Hungarian tax on advertising is not compatible with EU law. Court of Justice. Comments
2020 · Szudoczky, Rita; id_orcid 0000-0003-2112-6457, Karolyi, Balazs · WU Research
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?
2019 · Szudoczky, Rita; id_orcid 0000-0003-2112-6457, Karolyi, Balazs · WU Research
Works count: 20
Citation count: 43
H-index: 4
I10-index: 2
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