Case C-4/25, Duna-Dráva Cement: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 3 January 2025 – Duna-Dráva Cement Kft. v Szabályozott Tevékenységek Felügyeleti Hatósága
Date: 2025-01-03
Institutions: Court of Justice
Subjects: fiscal policy, mining industry, payment, right of establishment, right to property, selling price, stone, turnover








C_202501532EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/1532


17.3.2025






Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 3 January 2025 – Duna-Dráva Cement Kft. v Szabályozott Tevékenységek Felügyeleti Hatósága


(Case C-4/25, Duna-Dráva Cement)

(C/2025/1532)
Language of the case: Hungarian

Referring court

Fővárosi Törvényszék

Parties to the main proceedings


Applicant: Duna-Dráva Cement Kft.

Defendant: Szabályozott Tevékenységek Felügyeleti Hatósága

Questions referred







1.


Is the following fee considered a tax, for the purposes of Article 114(2) TFEU, and, therefore, constitutes an exception for the purposes of that article, with the result that it is not subject to the Member State’s obligation of prior notification under Article 114(1) TFEU and Article 5 of Directive 2015/1535, (1) namely: an additional mining fee established by a Member State which,






—


is payable by any undertaking whose main activities include quarrying of ornamental and building stone, limestone, gypsum, chalk and lime; operation of gravel and sand pits and mining of clays and kaolin; and manufacture of cement, lime and plaster; and whose net turnover in 2019 (excluding related undertakings within the meaning of the Law concerning tax on companies and dividends) equalled or exceeded HUF 3 000 000 000;










—


in the case of the sale of sand, gravel or sandy gravel, natural sandy gravel or cement, at a higher price (excluding value-added tax) than the statutory sale price, requires those undertakings to pay an additional mining fee set at 90 % of the difference between their actual turnover and turnover calculated on the basis of the amount sold and the statutory price; and










—


has to be charged through self-declaration before the 15th of each month and paid at the same time?














2.


If the additional mining fee described in the first question referred for a preliminary ruling is not considered a tax, does it constitute a ‘technical regulation’ within the meaning of Article 114(1) TFEU and Article 1 of Directive 2015/1535 and is it subject to the obligation of prior notification laid down in Article 5 of that directive?










3.


If the additional mining fee described in the first question referred for a preliminary ruling is subject to the obligation of prior notification by the Member State under Articles 5 to 7 of Directive 2015/1535, does the court of the Member State have jurisdiction to examine whether that notification has been made when the text of the legal provision imposing the additional mining fee, in the version in force between 8 July 2021 and 29 March 2024, stated that the notification had been made, even though the Commission has initiated infringement proceedings and brought an action before the Court of Justice, in particular for non-compliance with the obligation of notification? Or, in such a case, should the court of the Member State stay its proceedings pending completion of the infringement proceedings before the Court of Justice, taking account of the principle of sincere cooperation laid down in Article 4(3) TEU, read in conjunction with Article 19 TEU?










4.


Is national legislation imposing payment of the additional mining fee described in the first question contrary to Articles 49 and 54 TFEU guaranteeing freedom of establishment? In that context, taking account in particular of the statutory sale price and the amount of the fee that has to be paid, does that Member State’s legislation infringe Articles 16 and 17 of the Charter of Fundamental Rights, guaranteeing freedom to conduct a business and right to property, respectively?






(1)  Directive (EU) 2015/1535 of the European Parliament and of the Council of 9 September 2015 laying down a procedure for the provision of information in the field of technical regulations and of rules on Information Society services (OJ 2015 L 241, p. 1).


ELI: http://data.europa.eu/eli/C/2025/1532/oj
ISSN 1977-091X (electronic edition)