CELEX: 62018CA0323
Language: en
Date: 2020-03-03 00:00:00
Title: Case C-323/18: Judgment of the Court (Grand Chamber) of 3 March 2020 (Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság — Hungary) — Tesco-Global Áruházak Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Freedom of establishment — Turnover tax in the store retail trade sector — Progressive tax having a greater impact on undertakings owned by natural or legal persons of other Member States than on national undertakings — Progressive tax bands applicable to all taxable persons — Neutrality of the amount of turnover as a criterion of differentiation — Ability to pay of taxable persons — State aid)

27.4.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 137/7
            
         
      Judgment of the Court (Grand Chamber) of 3 March 2020 (Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság — Hungary) — Tesco-Global Áruházak Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
      (Case C-323/18) (1)
      
      (Reference for a preliminary ruling - Freedom of establishment - Turnover tax in the store retail trade sector - Progressive tax having a greater impact on undertakings owned by natural or legal persons of other Member States than on national undertakings - Progressive tax bands applicable to all taxable persons - Neutrality of the amount of turnover as a criterion of differentiation - Ability to pay of taxable persons - State aid)
      (2020/C 137/08)
      Language of the case: Hungarian
      
         Referring court
      
      Fővárosi Közigazgatási és Munkaügyi Bíróság
      
         Parties to the main proceedings
      
      
         Applicant: Tesco-Global Áruházak Zrt.
      
         Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
      
         Operative part of the judgment
      
      Articles 49 and 54 TFEU must be interpreted as not precluding the legislation of a Member State that establishes a steeply progressive tax on turnover, the actual burden of which is mainly borne by undertakings controlled directly or indirectly by nationals of other Member States or by companies that have their registered office in another Member State, due to the fact that those undertakings achieve the highest turnover in the market concerned
      
         (1)  OJ C 311, 3.9.2018.