10.5.2021   

EN

Official Journal of the European Union

C 182/12


Judgment of the Court (Grand Chamber) of 16 March 2021 — European Commission v Hungary, Republic of Poland

(Case C-596/19 P) (1)

(Appeal - Article 107(1) TFEU - State aid - Hungarian tax on turnover linked to advertisements - Information used to determine the reference system - Progressivity of tax rates - Transitional measure for the partial deductibility of losses carried forward - Existence of a selective advantage - Burden of proof)

(2021/C 182/16)

Language of the case: Hungarian

Parties

Appellant: European Commission (represented by: V. Bottka, P.-J. Loewenthal and K. Herrmann, acting as Agents)

Other parties to the proceedings: Hungary (represented by: M.Z. Fehér and G. Koós, acting as Agents), Republic of Poland (represented by: B. Majczyna, acting as Agent)

Operative part of the judgment

The Court:

1.

Dismisses the appeal;

2.

Orders the European Commission to pay the costs, including those incurred by the Republic of Poland.


(1)  OJ C 348, 14.10.2019.