Judgment_paragraph 46 · Vodafone Magyarország Mobil Távközlési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-75/18)

46As was stated in paragraph 9 of the present judgment, the special tax, which is a progressive tax based on turnover, comprises a basic band of tax charged at 0% for the proportion of the taxable amount that does not exceed HUF 500 million (approximately EUR 1.5 million, currently), an intermediate band of tax charged at 4.5% for the proportion of the taxable amount between HUF 500 million and HUF 5 billion (approximately between EUR 1.5 million and EUR 15 million, currently), and a higher band of tax charged at 6.5% for the proportion of the taxable amount that exceeds HUF 5 billion (approximately EUR 15 million, currently).