CELEX: C2006/212/38
Language: en
Date: 2006-09-02 00:00:00
Title: Case C-283/06: Reference for a preliminary ruling from the Zala megyei Bíróság Hongorie lodged on 29 June 2006 — Kögáz Rt., E-ON IS Hungary Kft., E-ON DÉDÁSZ Rt., Schneider Electric Hungária Rt., TESCO Áruházak Rt., OTP Garancia Biztositó Rt., OTP Bank Rt., ERSTE Bank Hungary Rt., and Vodafon Magyarország Mobil Távközlési Rt. v Zala Megyei Közigazgatási Hivatal Vezetője

2.9.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 212/23
            
         Reference for a preliminary ruling from the Zala megyei Bíróság Hongorie lodged on 29 June 2006 — Kögáz Rt., E-ON IS Hungary Kft., E-ON DÉDÁSZ Rt., Schneider Electric Hungária Rt., TESCO Áruházak Rt., OTP Garancia Biztositó Rt., OTP Bank Rt., ERSTE Bank Hungary Rt., and Vodafon Magyarország Mobil Távközlési Rt. v Zala Megyei Közigazgatási Hivatal Vezetője
   (Case C-283/06)
   (2006/C 212/38)
   Language of the case: Hungarian
   Referring court
   Zala megyei Bíróság/Hongorie
   Parties to the main proceedings
   
      Applicant: Kögáz Rt., E-ON IS Hungary Kft., E-ON DÉDÁSZ Rt. Schneider Electric Hungária Rt. TESCO Áruházak Rt., OTP Garancia Biztositó Rt., OTP Bank Rt., ERSTE Bank Hungary Rt. and Vodafon Magyarország Mobil Távközlési Rt.
   
      Defendant: Zala Megyei Közigazgatási Hivatal Vezetője
   Question(s) referred
   
               1.
            
            
               Must point 3(a) of part 4 of Annex X to the ‘Act of Accession’ (the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded), which provides that 'Hungary may apply, up to and including 31 December 2007, local business tax reductions of up to 2 % of the net receipts of undertakings, granted by local government for a limited period of time on the basis of Articles 6 and 7 of Act C of 1990 on Local Taxes', be interpreted as meaning that:
               
                           —
                        
                        
                           Hungary has been granted a temporary derogation which allows it to maintain local business tax, or that
                        
                     
                           —
                        
                        
                           by granting the possibility to maintain local business tax reductions, the Act of Accession also recognises that Hungary has the (provisional) right to maintain a tax on economic activities?
                        
                     
         
               2.
            
            
               Should Question 1 be answered in the negative, the referring court also asks the following question:
               On a correct interpretation 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, what are the criteria on which a tax may be considered not to be characterised as a turnover tax for the purposes of Article 33 of the Sixth Directive?