CELEX: 62005CO0261
Language: en
Date: 2006-02-09 00:00:00
Title: Order of the Court (Fourth Chamber) of 9 February 2006. # Lakép kft, Pár-Bau kft and Rottelma kft v Komáron-Esztergom Megyei Közigazgatási Hivatal. # Reference for a preliminary ruling: Komárom-Esztergom Megyei Bíróság - Hungary. # Article 104(3), first subparagraph, of the Rules of Procedure - Accession to the European Union - Sixth Directive 77/388/EEC - Application ratione temporis - Article 33 - Local tax on economic operations - Lack of jurisdiction of the Court. # Case C-261/05.

Order of the Court (Fourth Chamber) of 9 February 2006 – Lakép and Others
      (Case C‑261/05)
      Article 104(3), first subparagraph, of the Rules of Procedure – Accession to the European Union – Sixth Directive 77/388/EEC – Application ratione temporis – Article 33 – Local tax on economic operations – Lack of jurisdiction of the Court
      1.                     Preliminary rulings – Answer capable of being clearly deduced from existing case-law – Application of Article 104(3) of the
            Rules of Procedure (Rules of Procedure of the Court, Art. 104(3)) (see para. 17)
      2.                     Preliminary rulings – Jurisdiction of the Court – Limits (Art. 234 EC) (see paras 17-21)
      Re:
      
         
               Reference for a preliminary ruling – Komárom-Esztergom Megyei Bíróság – Interpretation of Art. 33 of Sixth Council Directive
                  77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system
                  of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) – Prohibition of taxes capable of being characterised
                  as turnover taxes – National rules authorising local authorities to introduce a tax on economic operations
               
            Operative part:
      The Court of Justice of the European Communities has no jurisdiction to answer the questions referred by the Komárom-Esztergom
         Megyei Bíróság.