Access to European Union law
<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>
Choose the experimental features you want to try
EUR-Lex
Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search

Document 62017CN0182

    Case C-182/17: Request for a preliminary ruling from the Kúria (Hungary) lodged on 11 April 2017 — Ntp. Nagyszénás Településszolgáltatási Nonprofit Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság

    OJ C 221, 10.7.2017, p. 6–7 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    10.7.2017   

    EN

    Official Journal of the European Union

    C 221/6

    Request for a preliminary ruling from the Kúria (Hungary) lodged on 11 April 2017 — Ntp. Nagyszénás Településszolgáltatási Nonprofit Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság

    (Case C-182/17)

    (2017/C 221/08)

    Language of the case: Hungarian

    Referring court

    Kúria

    Parties to the main proceedings

    Appellant: Ntp. Nagyszénás Településszolgáltatási Nonprofit Kft.

    Respondent: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság

    Questions referred

    1.

    Does the concept of ‘bod[y] governed by public law’ in the first subparagraph of Article 13(1) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax include a commercial company which is 100 % owned by a municipality?

    2.

    If the answer to question 1 is in the affirmative, may it be considered that the commercial company acts as a public authority when performing tasks that are the responsibility of the municipality but that the latter delegates to that company?

    3.

    If the answer to either of the previous questions is in the negative, may it be considered that the amount paid by the municipality to the commercial company for performing the tasks constitutes consideration?

    (1)  OJ 2006 L 347, p. 1.

    Top