This document is an excerpt from the EUR-Lex website
Document 62014CA0179
Case C-179/14: Judgment of the Court (Grand Chamber) of 23 February 2016 — European Commission v Hungary (Failure of a Member State to fulfil obligations — Directive 2006/123/EC — Articles 14 to 16 — Article 49 TFEU — Freedom of establishment — Article 56 TFEU — Freedom to provide services — Conditions for issuing vouchers entailing a tax advantage which are provided by employers to their employees and may be used for accommodation, leisure and/or meals — Restrictions — Monopoly)
Case C-179/14: Judgment of the Court (Grand Chamber) of 23 February 2016 — European Commission v Hungary (Failure of a Member State to fulfil obligations — Directive 2006/123/EC — Articles 14 to 16 — Article 49 TFEU — Freedom of establishment — Article 56 TFEU — Freedom to provide services — Conditions for issuing vouchers entailing a tax advantage which are provided by employers to their employees and may be used for accommodation, leisure and/or meals — Restrictions — Monopoly)
Case C-179/14: Judgment of the Court (Grand Chamber) of 23 February 2016 — European Commission v Hungary (Failure of a Member State to fulfil obligations — Directive 2006/123/EC — Articles 14 to 16 — Article 49 TFEU — Freedom of establishment — Article 56 TFEU — Freedom to provide services — Conditions for issuing vouchers entailing a tax advantage which are provided by employers to their employees and may be used for accommodation, leisure and/or meals — Restrictions — Monopoly)
OJ C 145, 25.4.2016, p. 5–6
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
25.4.2016 |
EN |
Official Journal of the European Union |
C 145/5 |
Judgment of the Court (Grand Chamber) of 23 February 2016 — European Commission v Hungary
(Case C-179/14) (1)
((Failure of a Member State to fulfil obligations - Directive 2006/123/EC - Articles 14 to 16 - Article 49 TFEU - Freedom of establishment - Article 56 TFEU - Freedom to provide services - Conditions for issuing vouchers entailing a tax advantage which are provided by employers to their employees and may be used for accommodation, leisure and/or meals - Restrictions - Monopoly))
(2016/C 145/05)
Language of the case: Hungarian
Parties
Applicant: European Commission (represented by: A. Tokár and E. Montaguti, acting as Agents)
Defendant: Hungary (represented by: M.Z. Fehér and G. Koós, acting as Agents)
Operative part of the judgment
The Court:
1. |
Declares that by introducing and retaining the Széchenyi leisure card scheme provided for by Government Decree No 55/2011 of 12 April 2011 regulating the issue and use of the Széchenyi leisure card, and amended by Law No CLVI of 21 November 2011 amending certain tax laws and other related measures, Hungary has infringed Directive 2006/123/EC of the European Parliament and of the Council of 12 December 2006 on services in the internal market, in so far as:
|
2. |
Declares that the system of Erzsébet vouchers governed by Law No CLVI of 21 November 2011 and Law No CIII of 6 July 2012 on the Erzsébet programme infringes Articles 49 TFEU and 56 TFEU inasmuch as that national legislation establishes a monopoly in favour of public bodies for the issue of vouchers which may be used to obtain cold meals and may be provided by employers to their employees, under advantageous tax conditions, as benefits in kind; |
3. |
Orders Hungary to pay the costs. |