Source: EURLEX
Language: en
Format: md

Case C‑363/20

Marcas MC Szolgáltató Zrt.

v

Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

(Request for a preliminary ruling from the Fővárosi Törvényszék)

Judgment of the Court (Eighth Chamber) of 13 January 2022

(Reference for a preliminary ruling – Companies – Corporation tax – Tax inspection – Scope of EU law – Charter of Fundamental Rights of the European Union – Article 51(1) – Implementation of EU law – None – Fourth Directive 78/660/EEC – Annual accounts of certain types of companies – Accounting of income generated from intellectual property rights – Article 2(3) – Principle that a true and fair view must be given – Article 31 – Valuation of items shown in annual accounts – Compliance with accounting principles)

1. Questions referred for a preliminary ruling – Jurisdiction of the Court – Limits – Request for an interpretation of the Charter of Fundamental Rights

   (Art. 6 TEU; Charter of Fundamental Rights of the European Union, Art. 51(1) and (2))

   (see paragraphs 33-35, 37-39, operative part 1)
2. Freedom of establishment – Companies – Directive 78/660 – Annual accounts of certain types of companies

   (Art. 50(2)(g) TFEU; Council Directive 78/660, Arts 2(3) and 31)

   (see paragraphs 41-43, 45, 48, 49, 54, operative part 2)

[See the text of the decision.](https://curia.europa.eu/juris/documents.jsf?num=C-363/20)

[Top](#document1)