Case C-323/18

DECISION

Title: Judgment of the Court (Grand Chamber) of 3 March 2020. Tesco-Global Áruházak Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság. Reference for a preliminary ruling — Freedom of establishment — Turnover tax in the store retail trade sector — Progressive tax having a greater impact on undertakings owned by natural or legal persons of other Member States than on national undertakings — Progressive tax bands applicable to all taxable persons — Neutrality of the amount of turnover as a criterion of differentiation — Ability to pay of taxable persons. Case C-323/18.
ECLI identifier: ECLI:EU:C:2020:140
Judge-Rapporteur: Bonichot
Type of procedure: Reference for a preliminary ruling
Complementary documents:: Communication published in the Official Journal

Abstract

03/03/2020

Title: Opinion of Advocate General Kokott delivered on 4 July 2019. Tesco-Global Áruházak Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság. Reference for a preliminary ruling — Freedom of establishment — Turnover tax in the store retail trade sector — Progressive tax having a greater impact on undertakings owned by natural or legal persons of other Member States than on national undertakings — Progressive tax bands applicable to all taxable persons — Neutrality of the amount of turnover as a criterion of differentiation — Ability to pay of taxable persons. Case C-323/18.
ECLI identifier: ECLI:EU:C:2019:567
Advocate General: Kokott

04/07/2019

Title: Case C-323/18: Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 16 May 2018 — Tesco-Global Áruházak Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

03/09/2018