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 C2006/212/38

Case C-283/06: Reference for a preliminary ruling from the Zala megyei Bíróság Hongorie lodged on 29 June 2006 — Kögáz Rt., E-ON IS Hungary Kft., E-ON DÉDÁSZ Rt., Schneider Electric Hungária Rt., TESCO Áruházak Rt., OTP Garancia Biztositó Rt., OTP Bank Rt., ERSTE Bank Hungary Rt., and Vodafon Magyarország Mobil Távközlési Rt. v Zala Megyei Közigazgatási Hivatal Vezetője

JO C 212, 2.9.2006, p. 23–23 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

Date of document:
02/09/2006; data publicării
Author:
Curtea de Justiţie
Form:
Informații juridice

2.9.2006   

EN

Official Journal of the European Union

C 212/23

Reference for a preliminary ruling from the Zala megyei Bíróság Hongorie lodged on 29 June 2006 — Kögáz Rt., E-ON IS Hungary Kft., E-ON DÉDÁSZ Rt., Schneider Electric Hungária Rt., TESCO Áruházak Rt., OTP Garancia Biztositó Rt., OTP Bank Rt., ERSTE Bank Hungary Rt., and Vodafon Magyarország Mobil Távközlési Rt. v Zala Megyei Közigazgatási Hivatal Vezetője

(Case C-283/06)

(2006/C 212/38)

Language of the case: Hungarian

Referring court

Zala megyei Bíróság/Hongorie

Parties to the main proceedings

Applicant: Kögáz Rt., E-ON IS Hungary Kft., E-ON DÉDÁSZ Rt. Schneider Electric Hungária Rt. TESCO Áruházak Rt., OTP Garancia Biztositó Rt., OTP Bank Rt., ERSTE Bank Hungary Rt. and Vodafon Magyarország Mobil Távközlési Rt.

Defendant: Zala Megyei Közigazgatási Hivatal Vezetője

Question(s) referred

1.

Must point 3(a) of part 4 of Annex X to the ‘Act of Accession’ (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 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:

—

Hungary has been granted a temporary derogation which allows it to maintain local business tax, or that

—

by granting the possibility to maintain local business tax reductions, the Act of Accession also recognises that Hungary has the (provisional) right to maintain a tax on economic activities?

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 of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, 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?
Top