- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-279/22, Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága: Judgment of the Court (Sixth Chamber) of 5 October 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — CH v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Directive 2013/34/EU — Annual financial statements, consolidated financial statements and related reports of certain types of undertakings — Scope of application — Funds of a company used by an employee of that company — Determination of the taxable basis of that employee’s income including those funds)
ECLI:EU:UNKNOWN:62022CA0279
62022CA0279
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
Official Journal of the European Union
Series C
C/2023/728
(Case C-279/22, (1) Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága)
(Reference for a preliminary ruling - Directive 2013/34/EU - Annual financial statements, consolidated financial statements and related reports of certain types of undertakings - Scope of application - Funds of a company used by an employee of that company - Determination of the taxable basis of that employee’s income including those funds)
(C/2023/728)
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: CH
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Operative part of the judgment
Article 1 of Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC
must be interpreted as meaning that that directive does not apply to natural persons and the provisions of that directive which govern the obligations of the undertakings listed in Annexes I and II to that directive are not applicable to those persons for the purposes of laying down rules relating to their income tax and rules relating to the review and sanctioning of breaches of those rules.
(1) OJ C 244, 27.6.2022.
ELI: http://data.europa.eu/eli/C/2023/728/oj
ISSN 1977-091X (electronic edition)