Balázs Karolyi, LL.M.
Office hours: Wednesday, 10am - 11am (advance notification required)
|5 January 1992||born in Debrecen (Hungary)|
|2018 - present||PhD Candidate - Doctoral Program in International Business Taxation - Vienna University of Economics and Business (Wirtschaftsuniversität Wien)|
|2016-2017||LL.M degree (with “cum laude” qualification) in International Business Taxation, Tilburg University, Netherlands|
|2011-2016||Master in Law degree (with cum laude qualification), Faculty of Law, ELTE University of Budapest, Hungary|
|June 2015 - August 2015||Internship at International Tax Services Department, Ernst & Young Budapest|
|2017 – 2018||Tax consultant at International Tax Services Department, Ernst & Young Budapest|
Publications and Lectures
Balazs Karolyi: The Challenges of Permanent Establishment Concept and the Response of BEPS Actions, Debrecen, 2018.
II. Chapters in edited volume
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 (co-authored with Rita Szudoczky), in Lang/Rust/Owens/Pistone/Schuch/Staringer/Storck/Essers/Smit/Kemmeren (eds), Tax Treaty Case Law Around the Globe 2019, forthcoming.
Hungary: The Application of the Arm’s Length Principle Regarding the Transfer Pricing of Intra-Group Loan Agreements (co-authored with Rita Szudoczky), in Lang/Rust/Owen/Pistone/Schuch/Staringer/Storck/Essers/Smit/Kemmeren (eds), Tax Treaty Case Law Around the Globe 2019, forthcoming.
Hungary: Tesco-Global Áruházak (Case C-323/18) and Vodafone Magyarország (Case C-75/18) (co-authored with Rita Szudoczky) in Lang/Pistone/Rust/Schuch/Staringer/Storck (eds), ECJ - Recent Developments in Direct Taxation, 2019, forthcoming.
III. Journal articles
The Troubled Story of the Hungarian Advertisement Tax: How (Not) to Design a Progressive Turnover Tax (co-authored with Rita Szudoczky), Intertax, Volume 48, Issue 1, 2020.
IV. Blog articles
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?, (co-authored with Rita Szudoczky), 5 September 2019, Accessible: http://kluwertaxblog.com/2019/09/05/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/.
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 (co-authored with Rita Szudoczky), 31 March 2020, Accessible: http://kluwertaxblog.com/2020/03/31/to-admit-or-not-to-admit-that-is-the-question-the-cjeus-controversial-stance-on-the-admissibility-of-state-aid-questions-in-preliminary-ruling-procedures/.