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Case C-96/08: Judgment of the Court (Third Chamber) of 15 April 2010 (Reference for a preliminary ruling from the Pest Megyei Bíróság (Hungary)) — CIBA Speciality Chemicals Central and Eastern Europe Szolgáltató, Tanácsadó és Keresdedelmi Kft. v Adó- és Pénzügyi Ellenőrzési Hivatal Hatósági Főosztály (Freedom of establishment — Direct taxation — Vocational training levy — Basis for calculating the levy to be paid by undertakings established in the national territory — Account taken of the wage costs of workers employed in a branch established in another Member State — Double taxation — Whether it is possible to reduce gross liability to the levy)
- CELEX number:
- 62008CA0096
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 15/04/2010
- Number of pages:
- 1
Judgment of the Court (Third Chamber) of 15 April 2010.
CIBA Speciality Chemicals Central and Eastern Europe Szolgáltató, Tanácsadó és Keresdedelmi kft v Adó- és Pénzügyi Ellenőrzési Hivatal (APEH) Hatósági Főosztály.
Reference for a preliminary ruling: Pest Megyei Bíróság - Hungary.
Freedom of establishment - Direct taxation - Vocational training levy - Basis for calculating the levy to be paid by undertakings established in the national territory - Account taken of the wage costs of workers employed in a branch established in another Member State - Double taxation - Whether it is possible to reduce gross liability to the levy.
Case C-96/08.
ECLI identifier: ECLI:EU:C:2010:185
- CELEX number:
- 62008CJ0096
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 15/04/2010
Opinion of Advocate General Sharpston delivered on 17 December 2009.
CIBA Speciality Chemicals Central and Eastern Europe Szolgáltató, Tanácsadó és Keresdedelmi kft v Adó- és Pénzügyi Ellenőrzési Hivatal (APEH) Hatósági Főosztály.
Reference for a preliminary ruling: Pest Megyei Bíróság - Hungary.
Freedom of establishment - Direct taxation - Vocational training levy - Basis for calculating the levy to be paid by undertakings established in the national territory - Account taken of the wage costs of workers employed in a branch established in another Member State - Double taxation - Whether it is possible to reduce gross liability to the levy.
Case C-96/08.
ECLI identifier: ECLI:EU:C:2009:790
- CELEX number:
- 62008CC0096
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 17/12/2009
Case C-96/08: Reference for a preliminary ruling from the Pest Megyei Bíróság (Magyar Köztársaság) lodged on 3 March 2008 — CIBA Speciality Chemicals Central and Eastern Europe Szolgáltátó, Tanácsadó és Keresdedelmi Kft. v Adó- és Pénzügyi Ellenőrzési Hivatal Hatósági Főosztály
- CELEX number:
- 62008CN0096
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 03/03/2008
- Number of pages:
- 1
Domain: All, CELEX number: 62008C?0096, Search language: English