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The National Bank of Hungary (in Hungarian: Magyar Nemzeti Bank, "MNB"), acting as a finance regulator, recently published a new, detailed recommendation (Rec. No. 2/2017, the "Recommendation") on the use of cloud ...
With its judgment of 2 July 2020 (A Oy, C-215/19), the Court of Justice considers data colocation services to be subject to VAT. Even though it is not entirely a black and white decision, most data centre colocation ...