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
Date: 2006-09-02
Institutions: Court of Justice
Subjects: accession to the European Union, interpretation of the law, local government, small business, tax relief, tax system, transitional period (EU)

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 Elec-
tric 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

2. Should Question 1 be answered in the negative, the refer-

ring 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 assess-
ment, what are the criteria on which a tax may be consid-
ered not
to be characterised as a turnover tax for the
purposes of Article 33 of the Sixth Directive?

Referring court

Zala megyei Bíróság/Hongorie

Action brought on 29 June 2006 — Commission of the
European Communities v Kingdom of Spain

(Case C-286/06)

(2006/C 212/39)

Parties to the main proceedings

Language of the case: Spanish

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.

Parties

Defendant: Zala Megyei Közigazgatási Hivatal Vezetője

Applicant: Commission of the European Communities (repre-
sented by: H.Støvelbæk and R.Vidal Puig, Agents)

Question(s) referred

Defendant: Kingdom of Spain

1. Must point 3(a) of part 4 of Annex X to the ‘Act of Acces-
sion’ (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
the Republic of Hungary,
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:

the Republic of Malta,

— 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?

Form of order sought

— Declare that the Kingdom of Spain has failed to fulfil its
obligations under Council Directive 89/48/EC of 21
December 1988 on a general system for the recognition of
higher-education diplomas awarded on completion of
professional education and training of at least three year's
duration (1), and in particular Article 3 thereof, by refusing
to recognise the professional qualification of engineer
obtained in Italy and by making admission to internal
exams for promotion in the civil service subject in the case
of engineers with professional qualifications obtained in
another Member State to academic recognition of those
qualifications;

— Order the Kingdom of Spain to pay the costs.