CELEX: C2005/315/14
Language: en
Date: 2005-12-10 00:00:00
Title: Case C-333/05: Reference for a preliminary ruling from the Bács-Kiskun Megyei Bíróság by order of that court of  12 July 2005  in Ilona Németh v Vám- és Pénzügyőrség Dél-Alföldi Regionális Parancsnoksága

10.12.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 315/8
            
         Reference for a preliminary ruling from the Bács-Kiskun Megyei Bíróság by order of that court of 12 July 2005 in Ilona Németh v Vám- és Pénzügyőrség Dél-Alföldi Regionális Parancsnoksága
   (Case C-333/05)
   (2005/C 315/14)
   Language of the case: Hungarian
   Reference has been made to the Court of Justice of the European Communities by order of the Bács-Kiskun Megyei Bíróság of 12 July 2005, received at the Court Registry on 14 September 2005, for a preliminary ruling in the proceedings between Ilona Németh and Vám- és Pénzügyőrség Dél-Alföldi Regionális Parancsnoksága on the following questions:
   
               1.
            
            
               May a tax imposed by a Member State, such as the Hungarian registration tax, be considered to be a customs duty or a levy having equivalent effect?
            
         
               2.
            
            
               If Question 1 is answered in the negative, may a tax imposed by a Member State, such as the Hungarian registration tax — which requires payment of a tax as a precondition for the registration and placing into circulation of a passenger car — be considered to be a type of tax?
            
         
               3.
            
            
               If Question 2 is answered in the negative, is a tax imposed by a Member State, such as the Hungarian registration tax, compatible with the requirements of Article 90 EC or with Article 33 of Directive 77/388/EEC (1), or does the Hungarian registration tax infringe the common system of value added tax?
            
         
               4.
            
            
               As Community law now stands, is a tax imposed by a Member State, such as the Hungarian registration tax, compatible with the provisions of Community law when the amount of the registration tax payable on new and used passenger cars — without taking into account the environmental classification of the vehicles — does not in any way reflect the depreciation in value of used vehicles and is wholly independent of the date on which the vehicle was placed in circulation and of the time during which it remained in (lawful) circulation?
            
         
      (1)  OJ 1977, L 145, p. 1.