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Document 62005CO0261
Order of the Court (Fourth Chamber) of 9 February 2006.#Lakép kft, Pár-Bau kft and Rottelma kft v Komáron-Esztergom Megyei Közigazgatási Hivatal.#Reference for a preliminary ruling: Komárom-Esztergom Megyei Bíróság - Hungary.#Article 104(3), first subparagraph, of the Rules of Procedure - Accession to the European Union - Sixth Directive 77/388/EEC - Application ratione temporis - Article 33 - Local tax on economic operations - Lack of jurisdiction of the Court.#Case C-261/05.
Order of the Court (Fourth Chamber) of 9 February 2006.
Lakép kft, Pár-Bau kft and Rottelma kft v Komáron-Esztergom Megyei Közigazgatási Hivatal.
Reference for a preliminary ruling: Komárom-Esztergom Megyei Bíróság - Hungary.
Article 104(3), first subparagraph, of the Rules of Procedure - Accession to the European Union - Sixth Directive 77/388/EEC - Application ratione temporis - Article 33 - Local tax on economic operations - Lack of jurisdiction of the Court.
Case C-261/05.
Order of the Court (Fourth Chamber) of 9 February 2006.
Lakép kft, Pár-Bau kft and Rottelma kft v Komáron-Esztergom Megyei Közigazgatási Hivatal.
Reference for a preliminary ruling: Komárom-Esztergom Megyei Bíróság - Hungary.
Article 104(3), first subparagraph, of the Rules of Procedure - Accession to the European Union - Sixth Directive 77/388/EEC - Application ratione temporis - Article 33 - Local tax on economic operations - Lack of jurisdiction of the Court.
Case C-261/05.
European Court Reports 2006 I-00020*
ECLI identifier: ECLI:EU:C:2006:98
Order of the Court (Fourth Chamber) of 9 February 2006 – Lakép and Others
(Case C‑261/05)
Article 104(3), first subparagraph, of the Rules of Procedure – Accession to the European Union – Sixth Directive 77/388/EEC – Application ratione temporis – Article 33 – Local tax on economic operations – Lack of jurisdiction of the Court
1. Preliminary rulings – Answer capable of being clearly deduced from existing case-law – Application of Article 104(3) of the Rules of Procedure (Rules of Procedure of the Court, Art. 104(3)) (see para. 17)
2. Preliminary rulings – Jurisdiction of the Court – Limits (Art. 234 EC) (see paras 17-21)
Re:
| Reference for a preliminary ruling – Komárom-Esztergom Megyei Bíróság – Interpretation of Art. 33 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) – Prohibition of taxes capable of being characterised as turnover taxes – National rules authorising local authorities to introduce a tax on economic operations |
Operative part:
The Court of Justice of the European Communities has no jurisdiction to answer the questions referred by the Komárom-Esztergom Megyei Bíróság.