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Document 62008CN0096

    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

    OJ C 142, 7.6.2008, p. 12–12 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    7.6.2008   

    EN

    Official Journal of the European Union

    C 142/12

    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

    (Case C-96/08)

    (2008/C 142/18)

    Language of the case: Hungarian

    Referring court

    Pest Megyei Bíróság

    Parties to the main proceedings

    Applicants: CIBA Speciality Chemicals Central and Eastern Europe Szolgáltátó, Tanácsadó és Keresdedelmi Kft.

    Defendant: Adó- és Pénzügyi Ellenőrzési Hivatal Hatósági Főosztály

    Question referred

    Can the principle of freedom of establishment under Articles 43 and 48 EC be interpreted as precluding a legal rule under which a trading company established in Hungary must pay a vocational training levy if it employs workers in a branch abroad and meets its tax and social security obligations with regard to such workers in the State where the branch is situated?

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