CELEX: C2006/154/07
Language: en
Date: 2006-07-01 00:00:00
Title: Case C-261/05: Order of the Court (Fourth Chamber) of  9 February 2006  (reference for a preliminary ruling from the Komárom-Esztergom Megyei Bíróság) — Lakép Kft., Pár-Bau Kft., Rottelma Kft. v Komáron-Esztergom Megyei Közigazgatási Hivatal (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 )

1.7.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 154/4
            
         Order of the Court (Fourth Chamber) of 9 February 2006 (reference for a preliminary ruling from the Komárom-Esztergom Megyei Bíróság) — Lakép Kft., Pár-Bau Kft., Rottelma Kft. v Komáron-Esztergom Megyei Közigazgatási Hivatal
   (Case C-261/05) (1)
   
   (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 )
   (2006/C 154/07)
   Language of the case: Hungarian
   Parties
   
      Applicants: Lakép Kft., Pár-Bau Kft., Rottelma Kft.
   
      Defendant: Komáron-Esztergom Megyei Közigazgatási Hivatal
   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 the local authorities to introduce a tax on economic operations
   Operative part of the order
   The Court of Justice of the European Communities does not have the jurisdiction to answer the questions referred by the Komárom-Esztergom Megyei Bíróság.
   
      (1)  OJ C 205, 20.08.2005.