Official Journal of the European Union

C series

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C/2025/1532

17.3.2025

(Case C-4/25, Duna-Dráva Cement)

(C/2025/1532)

Language of the case: Hungarian

Referring court

Parties to the main proceedings

Applicant: Duna-Dráva Cement Kft.

Defendant: Szabályozott Tevékenységek Felügyeleti Hatósága

Questions referred

1. Is the following fee considered a tax, for the purposes of Article 114(2) TFEU, and, therefore, constitutes an exception for the purposes of that article, with the result that it is not subject to the Member State’s obligation of prior notification under Article 114(1) TFEU and Article 5 of Directive 2015/1535, (1) namely: an additional mining fee established by a Member State which,

—is payable by any undertaking whose main activities include quarrying of ornamental and building stone, limestone, gypsum, chalk and lime; operation of gravel and sand pits and mining of clays and kaolin; and manufacture of cement, lime and plaster; and whose net turnover in 2019 (excluding related undertakings within the meaning of the Law concerning tax on companies and dividends) equalled or exceeded HUF 3 000 000 000;

—in the case of the sale of sand, gravel or sandy gravel, natural sandy gravel or cement, at a higher price (excluding value-added tax) than the statutory sale price, requires those undertakings to pay an additional mining fee set at 90 % of the difference between their actual turnover and turnover calculated on the basis of the amount sold and the statutory price; and

—has to be charged through self-declaration before the 15th of each month and paid at the same time?

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(1) Directive (EU) 2015/1535 of the European Parliament and of the Council of 9 September 2015 laying down a procedure for the provision of information in the field of technical regulations and of rules on Information Society services (OJ 2015 L 241, p. 1).

ELI: http://data.europa.eu/eli/C/2025/1532/oj

ISSN 1977-091X (electronic edition)

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