Case C-261/05: Order of the Court (Fourth Chamber) of  9 February 2006  (reference for a preliminary ruling from the Komárom-Esztergom Megyei Bíróság) — Lakép Kft., Pár-Bau Kft., Rottelma Kft. v Komáron-Esztergom Megyei Közigazgatási Hivatal (Article 104(3), first subparagraph, of the Rules of Procedure — Accession to the European Union — Sixth Directive 77/388/EEC — Application ratione temporis — Article 33 — Local tax on economic operations — Lack of jurisdiction of the Court )
Date: 2006-07-01
Institutions: Court of Justice
Subjects: VAT, accession to the European Union, basis of tax assessment, interpretation of the law, tax, tax system

C 154/4

EN

Official Journal of the European Union

1.7.2006

Order of the Court (Fourth Chamber) of 9 February 2006
(reference for a preliminary ruling from the Komárom-
Esztergom Megyei Bíróság) — Lakép Kft., Pár-Bau Kft.,
Rottelma Kft. v Komáron-Esztergom Megyei Közigazgatási
Hivatal

Order of the Court (Sixth Chamber) of 9 February 2006 —
the European
Hippocrate Vounakis v Commission of

Communities

(Case C-322/05 P) (1)

(Case C-261/05) (1)

(Appeal — Officials — Promotion — Article 90(2) of the
Staff Regulations — Complaint — Time-limits — Appeal
manifestly unfounded)

(Article 104(3), first subparagraph, of the Rules of Procedure
— Accession to the European Union — Sixth Directive
77/388/EEC — Application ratione temporis — Article 33
— Local tax on economic operations — Lack of jurisdiction
of the Court )

(2006/C 154/08)

Language of the case: French

(2006/C 154/07)

Parties

Language of the case: Hungarian

Appellant: Hippocrate Vounakis (represented by: S. Orlandi,
avocat)

Other party to the proceedings: Commission of the European
Communities (represented by: G. Berscheid and C. Berardis-
Keyser, Agents)

Parties

Re:

Applicants: Lakép Kft., Pár-Bau Kft., Rottelma Kft.

Defendant: Komáron-Esztergom Megyei Közigazgatási Hivatal

Appeal against the order of the Court of First Instance (Third
Chamber) of 2 June 2005 in Case T-326/03 Vounakis v
Commission rejecting, as inadmissible, an application to annul
the decision of the Commission not to promote the appellant
to grade A4 in the 2002 promotion exercise

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 assess-
ment (OJ 1977 L 145, p. 1) — Prohibition of taxes capable of
being characterised as turnover taxes — National rules author-
ising the local authorities to introduce a tax on economic
operations

Operative part of the order

The Court of Justice of the European Communities does not have the
jurisdiction to answer
referred by the Komárom-
Esztergom Megyei Bíróság.

the questions

(1) OJ C 205, 20.08.2005.

Operative part of the order

1. The appeal is dismissed;

2. Mr Vounakis is ordered to pay the costs.

(1) OJ C 257 of 15.10.2005.

Reference for a preliminary ruling from the Finanzgericht
des Landes Brandenburg lodged on 30 January 2006 —
Campina GmbH & G. formerly TUFFI Campina emzett
GmbH v Haupzollamt Frankfurt (Oder)

(Case C-45/06)

(2006/C 154/09)

Language of the case: German

Referring court

Finanzgericht des Landes Brandenburg (Germany)