The Court of Justice of the European Union (CJEU) ruled in case C-482/18  of Google Ireland Limited v Nemzeti Ad¨®- ¨¦s V¨¢mhivatal Kiemelt Ad¨®- ¨¦s V¨¢migazgat¨®s¨¢ga that differing penalties for resident and non-resident tax payers are contrary to EU law. The CJEU also stated that EU law does not exclude foreign advertising services from being obliged to submitting tax declarations.