CELEX: C2007/297/19
Language: en
Date: 2007-12-08 00:00:00
Title: Joined Cases C-283/06 and C-312/06: Judgment of the Court (Fourth Chamber) of 11 October 2007 (references for a preliminary ruling from the Zala Megyei Bíróság, Legfelsőbb Bíróság — Republic of Hungary) — KÖGÁZ rt, E-ON IS Hungary kft, E-ON DÉDÁSZ rt, Schneider Electric Hungária rt, TESCO Áruházak rt, OTP Garancia Biztosító rt, OTP Bank rt, ERSTE Bank Hungary rt, Vodafone Magyarország Mobil Távközlési rt (C-283/06) v Zala Megyei Közigazgatási Hivatal Vezetője, and OTP Garancia Biztosító rt v Vas Megyei Közigazgatási Hivatal (C-312/06) (Sixth VAT Directive — Article 33(1) — Definition of turnover taxes — Local business tax)

8.12.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 297/13
            
         Judgment of the Court (Fourth Chamber) of 11 October 2007 (references for a preliminary ruling from the Zala Megyei Bíróság, Legfelsőbb Bíróság — Republic of Hungary) — KÖGÁZ rt, E-ON IS Hungary kft, E-ON DÉDÁSZ rt, Schneider Electric Hungária rt, TESCO Áruházak rt, OTP Garancia Biztosító rt, OTP Bank rt, ERSTE Bank Hungary rt, Vodafone Magyarország Mobil Távközlési rt (C-283/06) v Zala Megyei Közigazgatási Hivatal Vezetője, and OTP Garancia Biztosító rt v Vas Megyei Közigazgatási Hivatal (C-312/06)
   (Joined Cases C-283/06 and C-312/06) (1)
   
   (Sixth VAT Directive - Article 33(1) - Definition of ‘turnover taxes’ - Local business tax)
   (2007/C 297/19)
   Language of the case: Hungarian
   Referring courts
   Zala Megyei Bíróság, Legfelsőbb Bíróság
   Parties to the main proceedings
   
      Applicants: KÖGÁZ rt, E-ON IS Hungary kft, E-ON DÉDÁSZ rt, Schneider Electric Hungária rt, TESCO Áruházak rt, OTP Garancia Biztosító rt, OTP Bank rt, ERSTE Bank Hungary rt, Vodafone Magyarország Mobil Távközlési rt (C-283/06), OTP Garancia Biztosító rt (C-312/06)
   
      Defendants: Zala Megyei Közigazgatási Hivatal Vezetője (C-283/06), Vas Megyei Közigazgatási Hivatal (C-312/06)
   Re:
   References for a preliminary ruling — Zala Megyei Bíróság, Legfelsőbb Bíróság — Intepretation of Annex X (list referred to in Article 24 of the Act of Accession: Hungary), Chapter 4 (Competition policy), point 3(a), to 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 (OJ 2003 L 236, p. 846) and of Article 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 which can be characterised as turnover taxes — National legislation authorising local authorities to introduce a tax on economic operations — Possibility, granted by the Act of Accession, for the Member State to apply reductions for that tax during a transitional period.
   Operative part of the judgment
   Article 33(1) of the 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, as amended by Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388 with a view to the abolition of fiscal frontiers, must be interpreted as not precluding the maintenance of a charge to tax with characteristics such as those of the tax at issue in the main proceedings.
   
      (1)  OJ C 212, 2.9.2006,
   
      OJ C 237, 30.9.2006.