Joined Cases C-283/06 and C-312/06: Judgment of the Court (Fourth Chamber) of 11 October 2007 (references for a preliminary ruling from the Zala Megyei Bíróság, Legfelsőbb Bíróság — Republic of Hungary) — KÖGÁZ rt, E-ON IS Hungary kft, E-ON DÉDÁSZ rt, Schneider Electric Hungária rt, TESCO Áruházak rt, OTP Garancia Biztosító rt, OTP Bank rt, ERSTE Bank Hungary rt, Vodafone Magyarország Mobil Távközlési rt (C-283/06) v Zala Megyei Közigazgatási Hivatal Vezetője, and OTP Garancia Biztosító rt v Vas Megyei Közigazgatási Hivatal (C-312/06) (Sixth VAT Directive — Article 33(1) — Definition of turnover taxes — Local business tax)
Date: 2007-12-08
Institutions: Court of Justice
Subjects: Hungary, accession to the European Union, corporation tax, interpretation of the law, local government, local tax, small business, tax relief, tax system, transitional period (EU)

8.12.2007

EN

Official Journal of the European Union

C 297/13

2) Directive 89/665, as amended by Directive 92/50, particularly
Article 1(1) and (3), precludes a limitation period laid down by
national law from being applied in such a way that a tenderer is
refused access to a review concerning the choice of procedure for
awarding a public contract or the estimate of the value of that
contract, where the contracting authority has not clearly stated the
total quantity or scope of the contract to the person concerned.
Those provisions of the directive also preclude such a rule from
being extended generally to cover the review of decisions of the
contracting authority,
including those occurring in stages of an
award procedure after the end of that limitation period.

(1) OJ C 212, 2.9.2006.

in Article 24 of the Act of Accession: Hungary), Chapter 4
(Competition policy), point 3(a),
to 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 (OJ 2003 L 236, p. 846) and of
Article 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) —
taxes which can be characterised as turnover
Prohibition of
taxes — National
legislation authorising local authorities to
introduce a tax on economic operations — Possibility, granted
by the Act of Accession, for the Member State to apply reduc-
tions for that tax during a transitional period.

Judgment of the Court (Fourth Chamber) of 11 October
2007 (references for a preliminary ruling from the Zala
Megyei Bíróság, Legfelsőbb Bíróság — Republic of
Hungary) — KÖGÁZ rt, E-ON IS Hungary kft, E-ON
DÉDÁSZ rt, Schneider Electric Hungária rt, TESCO
Áruházak rt, OTP Garancia Biztosító rt, OTP Bank rt,
ERSTE Bank Hungary rt, Vodafone Magyarország Mobil
Távközlési rt
(C-283/06) v Zala Megyei Közigazgatási
Hivatal Vezetője, and OTP Garancia Biztosító rt v Vas
Megyei Közigazgatási Hivatal (C-312/06)

(Joined Cases C-283/06 and C-312/06) (1)

Operative part of the judgment

Article 33(1) of the 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, as amended by Council Directive 91/680/EEC of
16 December 1991 supplementing the common system of value added
tax and amending Directive 77/388 with a view to the abolition of
fiscal frontiers, must be interpreted as not precluding the maintenance
of a charge to tax with characteristics such as those of the tax at issue
in the main proceedings.

(Sixth VAT Directive — Article 33(1) — Definition of ‘turn-
over taxes’ — Local business tax)

(1) OJ C 212, 2.9.2006,

OJ C 237, 30.9.2006.

(2007/C 297/19)

Language of the case: Hungarian

Referring courts

Zala Megyei Bíróság, Legfelsőbb Bíróság

Parties to the main proceedings

Applicants: KÖGÁZ rt, E-ON IS Hungary kft, E-ON DÉDÁSZ rt,
Schneider Electric Hungária rt, TESCO Áruházak rt, OTP
Garancia Biztosító rt, OTP Bank rt, ERSTE Bank Hungary rt,
Vodafone Magyarország Mobil Távközlési rt (C-283/06), OTP
Garancia Biztosító rt (C-312/06)

Defendants: Zala Megyei Közigazgatási Hivatal Vezetője
(C-283/06), Vas Megyei Közigazgatási Hivatal (C-312/06)

Judgment of the Court (Fifth Chamber) of 11 October
2007 — Hellenic Republic v Commission of the European
Communities

(Case C-332/06 P) (1)

(Appeal — EAGGF — Exclusion of expenditure from finan-
cing owing to failure to comply with Community rules)

(2007/C 297/20)

Language of the case: Greek

Re:

Parties

References for a preliminary ruling — Zala Megyei Bíróság,
Legfelsőbb Bíróság — Intepretation of Annex X (list referred to

Appellant: Hellenic Republic (represented by: V. Kontolaimos and
I. Khalkias, Agents)