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Case C-96/08: Reference for a preliminary ruling from the Pest Megyei Bíróság (Magyar Köztársaság) lodged on 3 March 2008 — CIBA Speciality Chemicals Central and Eastern Europe Szolgáltátó, Tanácsadó és Keresdedelmi Kft. v Adó- és Pénzügyi Ellenőrzési Hivatal Hatósági Főosztály

ECLI:EU:UNKNOWN:62008CN0096

62008CN0096

January 1, 2008
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Valentina R., lawyer

7.6.2008

Official Journal of the European Union

C 142/12

(Case C-96/08)

(2008/C 142/18)

Language of the case: Hungarian

Referring court

Parties to the main proceedings

Applicants: CIBA Speciality Chemicals Central and Eastern Europe Szolgáltátó, Tanácsadó és Keresdedelmi Kft.

Defendant: Adó- és Pénzügyi Ellenőrzési Hivatal Hatósági Főosztály

Question referred

Can the principle of freedom of establishment under Articles 43 and 48 EC be interpreted as precluding a legal rule under which a trading company established in Hungary must pay a vocational training levy if it employs workers in a branch abroad and meets its tax and social security obligations with regard to such workers in the State where the branch is situated?

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