Case C-195/07: Reference for a preliminary ruling from the Zala Megyei Bíróság lodged on 10 April 2007 — OTP Bank Rt. and Merlin Gerin Zala Kft. v Zala Megyei Közigazgatási Hivatal
Date: 2007-06-09
Institutions: Court of Justice
Subjects: Hungary, interpretation of the law, local tax, tax harmonisation, tax on profits of self-employment, tax relief, transitional period (EU)

9.6.2007

EN

Official Journal of the European Union

C 129/11

Form of order sought

66/401/EEC,

— declare that by failing to adopt the laws, regulations and
administrative provisions necessary to comply with Council
Directive 2004/117/EC (1) of 22 December 2004 amending
Directives
2002/54/EC,
2002/55/EC and 2002/57/EC as
regards examinations
carried out under official supervision and equivalence of
seed produced in third countries, or by failing in any event
to communicate such provisions to the Commission, the
Italian Republic has failed to fulfil
its obligations under
Article 8 of that directive;

66/402/EEC,

— order the Italian Republic to pay the costs.

Pleas in law and main arguments

The period for the transposition of Directive 2004/117/EC
expired on 1 October 2005.

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 inter-
preted 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 refer-

ring court also asks the following question:

interpretation of Sixth Council Directive
On a correct
77/388/EEC (2), 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?

(1) OJ 2005 L 14, p. 18.

(1) OJ 2003 L 236, p. 846.
(2) OJ 1977 L 145, p. 1.

Reference for a preliminary ruling from the Zala Megyei
Bíróság lodged on 10 April 2007 — OTP Bank Rt. and
Merlin Gerin Zala Kft. v Zala Megyei Közigazgatási Hivatal

(Case C-195/07)

(2007/C 129/19)

Language of the case: Hungarian

Appeal brought on 12 April 2007 by Aktieselskabet af
21. november 2001 against the judgment of the Court of
First Instance (First Chamber) delivered on 6 February
2007 in Case T-477/04: Aktieselskabet af 21. November
2001 v Office for Harmonisation in the Internal Market
(Trade Marks and Designs) (OHIM), TDK Kabushiki Kaisha
(TDK Corp.)

Referring court

Zala Megyei Bíróság

Parties to the main proceedings

Applicants: OTP Bank Rt. and Merlin Gerin Zala Kft.

Defendant: Zala Megyei Közigazgatási Hivatal

Questions referred

1. Must point 3(a) of Chapter 4 of Annex X to the ‘Act of
Accession’ (1) (the Act concerning the conditions of acces-
sion 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 is applicable
pursuant
the Act of Accession, which
‘Hungary may apply, up to and including
provides that

to Article 24 of

(Case C-197/07 P)

(2007/C 129/20)

Language of the case: English

Parties

Appellant: Aktieselskabet af 21. november 2001 (represented by:
C. Barrett Christiansen, advokat)

Other parties to the proceedings: Office for Harmonisation in the
Internal Market
(Trade Marks and Designs), TDK Kabushiki
Kaisha (TDK Corp.)

Form of order sought

The appellant claims that the Court should:

— set aside in whole the decision of the Court of First Instance
dated 6 February 2007, case T-477/04 (the contested deci-
sion)