CELEX: C2005/205/24
Language: en
Date: 2005-08-20 00:00:00
Title: Case C-261/05: Reference for a preliminary ruling from the Komárom-Esztergom Megyei Bíróság by order of that court of 29 April 2005 in Lakél Kft., Pár-Bau Kft. and Rottelma Kft. v Komárom-Esztergom Megyei Közigazgatási Hivatal

20.8.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 205/13
            
         Reference for a preliminary ruling from the Komárom-Esztergom Megyei Bíróság by order of that court of 29 April 2005 in Lakél Kft., Pár-Bau Kft. and Rottelma Kft. v Komárom-Esztergom Megyei Közigazgatási Hivatal
   (Case C-261/05)
   (2005/C 205/24)
   Language of the case: Hungarian
   Reference has been made to the Court of Justice of the European Communities by order of the Komárom-Esztergom Megyei Bíróság (County Court, Komárom-Esztergom) of 29 April 2005, received at the Court Registry on 22 June 2005, for a preliminary ruling in the proceedings between Lakép Kft., Pár-Bau Kft. and Rottelma Kft. and Komárom-Esztergom Megyei Közigazgatási Hivatal on the following questions:
   
               1.
            
            
               What, according to Sixth Council Directive 77/388/EEC (1) of 17 May 1977, are the criteria which allow a tax to be characterised as a tax having the nature of a turnover tax?
            
         
               2.
            
            
               Should a tax the taxable basis of which is the net turnover corresponding to sales made or to services provided, after deduction of the purchase price of the goods sold and the value of the services provided by third parties, and also of the material costs (or a certain proportion thereof), be regarded as having the nature of a turnover tax?
            
         
               3.
            
            
               Is Article 33 of the directive to be taken to mean that in the Member States only a single tax having the nature of a turnover tax may be maintained?
            
         
               4.
            
            
               
                  In so far as two or more taxes having the nature of turnover taxes are maintained in a Member State after accession to the European Union, is the assessment, with retroactive effect, of a tax — relating to a period before accession — contrary to Article 33 of the directive?
            
         
      (1)  OJ L 145 of 13.6.1977, p. 1.