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Case C-363/20: Judgment of the Court (Eighth Chamber) of 13 January 2022 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — MARCAS MC Szolgáltató Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Companies — Corporate tax — Tax audit — Scope of application of EU law — Charter of Fundamental Rights of the European Union — Article 51(1) — Implementation of EU law — Absence — Fourth Directive 78/660/EEC — Annual accounts of certain types of companies — Accounting of revenue from intellectual property rights — Article 2(3) — Principle of true and fair view — Article 31 — Valuation of items in the annual accounts — Compliance with accounting principles)
ECLI:EU:UNKNOWN:62020CA0363
62020CA0363
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Official Journal of the European Union
C 109/9
(Case C-363/20) (1)
(Reference for a preliminary ruling - Companies - Corporate tax - Tax audit - Scope of application of EU law - Charter of Fundamental Rights of the European Union - Article 51(1) - Implementation of EU law - Absence - Fourth Directive 78/660/EEC - Annual accounts of certain types of companies - Accounting of revenue from intellectual property rights - Article 2(3) - Principle of true and fair view - Article 31 - Valuation of items in the annual accounts - Compliance with accounting principles)
(2022/C 109/13)
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: MARCAS MC Szolgáltató Zrt.
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Operative part of the judgment
1.The Court of Justice of the European Union does not have jurisdiction to answer the questions referred by the Fővárosi Törvényszék (Budapest High Court, Hungary) by decision of 29 June 2020 in so far as they concern practices of the tax authorities of a Member State relating to the monitoring and sanctioning of tax offences in the field of corporate tax;
2.Article 2(3) and Article 31 of Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article [50(2)(g) TFEU] on the annual accounts of certain types of companies, as amended by Directive 2003/51/EC of the European Parliament and of the Council of 18 June 2003 must be interpreted as not precluding a practice of the tax authorities of a Member State challenging the accounting entries of a company on the ground that they do not comply with the principles of completeness and independence of financial years, as set out in the legislation of that Member State, even though all the other accounting principles laid down by that legislation are complied with, where such non-compliance does not constitute an exceptional and necessary derogation to ensure compliance with the principle of true and fair view, which must be disclosed in the notes to the annual accounts and duly substantiated, together with a statement regarding its effect on the assets, liabilities, financial position and profit or loss.
(1) OJ C 413, 7.12.2020.