(1)

Should Articles 49 TFEU, 54 TFEU and 56 TFEU and Article 16(1) of Directive 2006/123/EC (1) on services in the internal market be interpreted as meaning that, if legislation of a Member State, invoking an emergency situation, establishes liability for a carbon dioxide quota tax on the basis of average annual carbon dioxide emissions and the free allocation of emission allowances equivalent to a minimum of 50 % of the average total carbon dioxide emissions, in such a way that the aforementioned liability has the effect that only subsidiaries – manufacturing and selling lime products in Hungary – of companies established in other Member States of the European Union are taxed, such legislation complies with those provisions?

(2)

Should Article 1 and Article 10b(1) of Directive 2003/87/EC (2) establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC of the Council, and Articles 16 and 17 of the Charter of Fundamental Rights, be interpreted as meaning that, if legislation of a Member State, invoking an emergency situation, establishes liability for a carbon dioxide quota tax on the basis, in particular, of the free allocation of emission allowances equivalent to a minimum of 50 % of average total carbon dioxide emissions, which leads to operating at a loss and loss of profits only in the case of subsidiaries – manufacturing and selling lime products in Hungary – of companies established in other Member States of the European Union, such legislation complies with those provisions?