62005CO0261_EN
Subject of the case
Operative part
Subject of the case
Re:
Reference for a preliminary ruling – Komárom-Esztergom Megyei Bíróság – Interpretation of Art. 33 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 (OJ 1977 L 145, p. 1) – Prohibition of taxes capable of being characterised as turnover taxes – National rules authorising local authorities to introduce a tax on economic operations
Operative part
Operative part:
The Court of Justice of the European Communities has no jurisdiction to answer the questions referred by the Komárom-Esztergom Megyei Bíróság.