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Taxonomy tags

•  Freedom of establishment

•  Tax Rates

Info

• Referral date: 13-08-2012
• Show case reference
• Opinion date: 05-09-2013
• Ruling date: 05-02-2014
• AG: Kokott

References in this case

• C-279/93 - Schumacker

• C-35/11 - Test Claimants in the FII Group Litigation

• C-35/98 - Verkooijen

• C-371/10 - National Grid Indus

• C-383/05 - Talotta

• C-436/00 - X and Y

• C-440/08 - Gielen

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EU tax law WEB Hervis Sport- és Divatkereskedelmi - C-385/12

Reference for a preliminary ruling from the Székesfehérvári Törvényszék (Hungary) lodged on 13 August 2012 — Hervis Sport- és Divatkereskedelmi Kft. v Nemzeti Adó- és Vámhivatal Közép-dunántúli Regionális Adó Főigazgatósága

(Case C-385/12)

2012/C 366/41

Language of the case: Hungarian

Referring court

Székesfehérvári Törvényszék

Parties to the main proceedings

Applicant: Hervis Sport- és Divatkereskedelmi Kft.

Defendant: Nemzeti Adó- és Vámhivatal Közép-dunántúli Regionális Adó Főigazgatósága

Question referred

Is the fact that taxpayers engaged in store retail trade have to pay a special tax if their net annual turnover is higher than HUF 500 million compatible with the provisions of the EC Treaty governing the principle of the general prohibition of discrimination (Articles 18 TFEU and 26 TFEU), the principle of freedom of establishment (Article 49 TFEU), the principle of equal treatment (Article 54 TFEU), the principle of equal treatment as regards participation in the capital of companies or firms within the meaning of Article 54 (Article 55 TFEU), the principle of freedom to provide services (Article 56 TFEU), the principle of the free movement of capital (Articles 63 TFEU and 65 TFEU) and the principle of equality of taxation of companies (Article 110 TFEU)?