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Document C2007/129/19
Case C-195/07: Reference for a preliminary ruling from the Zala Megyei Bíróság lodged on 10 April 2007 — OTP Bank Rt. and Merlin Gerin Zala Kft. v Zala Megyei Közigazgatási Hivatal
Case C-195/07: Reference for a preliminary ruling from the Zala Megyei Bíróság lodged on 10 April 2007 — OTP Bank Rt. and Merlin Gerin Zala Kft. v Zala Megyei Közigazgatási Hivatal
Case C-195/07: Reference for a preliminary ruling from the Zala Megyei Bíróság lodged on 10 April 2007 — OTP Bank Rt. and Merlin Gerin Zala Kft. v Zala Megyei Közigazgatási Hivatal
OJ C 129, 9.6.2007, p. 11–11
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
9.6.2007 |
EN |
Official Journal of the European Union |
C 129/11 |
Reference for a preliminary ruling from the Zala Megyei Bíróság lodged on 10 April 2007 — OTP Bank Rt. and Merlin Gerin Zala Kft. v Zala Megyei Közigazgatási Hivatal
(Case C-195/07)
(2007/C 129/19)
Language of the case: Hungarian
Referring court
Zala Megyei Bíróság
Parties to the main proceedings
Applicants: OTP Bank Rt. and Merlin Gerin Zala Kft.
Defendant: Zala Megyei Közigazgatási Hivatal
Questions referred
1. |
Must point 3(a) of Chapter 4 of Annex X to the ‘Act of Accession’ (1) (the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded), which is applicable pursuant to Article 24 of the Act of Accession, which provides that ‘Hungary may apply, up to and including 31 December 2007, local business tax reductions of up to 2 % of the net receipts of undertakings, granted by local government for a limited period of time on the basis of Articles 6 and 7 of Act C of 1990 on Local Taxes’, be interpreted as meaning that:
|
(2) |
Should Question 1 be answered in the negative, the referring court also asks the following question: On a correct interpretation of Sixth Council Directive 77/388/EEC (2), what are the criteria on which a tax may be considered not to be characterised as a turnover tax for the purposes of Article 33 of the Sixth Directive? |