Case C-96/08: Reference for a preliminary ruling from the Pest Megyei Bíróság (Magyar Köztársaság) lodged on 3 March 2008 — CIBA Speciality Chemicals Central and Eastern Europe Szolgáltátó, Tanácsadó és Keresdedelmi Kft. v Adó- és Pénzügyi Ellenőrzési Hivatal Hatósági Főosztály
Date: 2008-03-03
Institutions: Court of Justice
Subjects: branch, firm governed by commercial law, head office, interpretation of the law, right of establishment, tax, third country, vocational training

C 142/12

EN

Official Journal of the European Union

7.6.2008

2. If Question 1 is answered in the negative: Do those duties of
the
the customary law of
transparency form part of
European Communities,
in the sense that they are already
applied continually and constantly, equally and generally, and
are recognised as a binding rule by those concerned?

Reference for a preliminary ruling from the Pest Megyei
Bíróság (Magyar Köztársaság) lodged on 3 March 2008 —
CIBA Speciality Chemicals Central and Eastern Europe
Szolgáltátó, Tanácsadó és Keresdedelmi Kft. v Adó- és
Pénzügyi Ellenőrzési Hivatal Hatósági Főosztály

3. Do the duties of

transparency mentioned in Question 1
require,
in the case also of an intended amendment to a
service concession contract — including the substitution of a
subcontractor who was mentioned as part of the tender —
that the negotiations on this are again opened up to compe-
tition with an appropriate degree of advertising, or what
would be the criteria for requiring such an opening up?

4. Are the principles and duties of transparency mentioned in
Question 1 to be interpreted as meaning that in the case of
service concessions,
in the event of a breach of duty, a
contract concluded as a result of the breach and intended to
create or amend a continuing obligation must be terminated?

5. Are the principles and duties of transparency mentioned in
Question 1 and Article 86(1) EC, referring also if necessary
to Article 2(1)(b) and (2) of
the Transparency Directive
80/723/EEC (1) and Article 1(9) of the Procurement Coordi-
nation Directive 2004/18/EC (2),
interpreted as
meaning that an undertaking is subject to those duties of
transparency,
contracting
authority, if

a public undertaking or

to be

as

— it was set up by a regional or local authority for the
purpose of waste disposal and street cleaning but also
operates in the free market,

— it belongs to that regional or local authority to the extent
of a 51 % holding, but decisions of shareholders can be
taken only by a three-quarters majority,

— the regional or local authority appoints only a quarter of
the under-

the supervisory board of

the members of
taking, including the chairman, and

(Case C-96/08)

(2008/C 142/18)

Language of the case: Hungarian

Referring court

Pest Megyei Bíróság

Parties to the main proceedings

Applicants: CIBA Speciality Chemicals Central and Eastern
Europe Szolgáltátó, Tanácsadó és Keresdedelmi Kft.

Defendant: Adó- és Pénzügyi Ellenőrzési Hivatal Hatósági Főosz-
tály

Question referred

Can the principle of freedom of establishment under Articles 43
and 48 EC be interpreted as precluding a legal rule under which
a trading company established in Hungary must pay a voca-
tional training levy if it employs workers in a branch abroad
and meets its tax and social security obligations with regard to
such workers in the State where the branch is situated?

Reference for a preliminary ruling from the Bundesfi-
nanzhof (Germany) lodged on 5 March 2008 — SALIX
Grundstücks-Vermietungsgesellschaft mbH & Co. Objekt
Offenbach KG v Finanzamt Düsseldorf-Süd

— it achieves more than half

its turnover from bilateral
contracts for waste disposal and street cleaning in the
territory of that regional or local authority, which reim-
burses itself by means of municipal taxes on its resi-
dents?

(Case C-102/08)

(2008/C 142/19)

Language of the case: German

(1) Commission Directive 80/723/EEC of 25 June 1980 on the transpar-
ency of financial relations between Member States and public under-
takings (OJ 1980 L 195, p. 35); Commission Directive 2000/52/EC
of 26 July 2000 amending Directive 80/723/EEC on the transpar-
ency of financial relations between Member States and public under-
takings (OJ 2000 L 193, p. 75).

(2) Directive 2004/18/EC of

the
Council of 31 March 2004 on the coordination of procedures for
the award of public works contracts, public supply contracts and
public service contracts (OJ 2004 L 134, p. 114).

the European Parliament and of

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: SALIX Grundstücks-Vermietungsgesellschaft mbH &
Co. Objekt Offenbach KG

Defendant: Finanzamt Düsseldorf-Süd