29.3.2014

Official Journal of the European Union

C 93/10

(Case C-385/12) (<span class="super">1</span>)

(Request for a preliminary ruling - Direct taxation - Freedom of establishment - National tax legislation establishing an exceptional tax on the turnover of store retail trade - Retail store chains - Existence of a discriminatory effect - Indirect discrimination)

2014/C 93/15

Language of the case: Hungarian

Referring court

Parties to the main proceedings

Applicant: Hervis Sport- és Divatkereskedelmi Kft

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

Re:

Reference for a preliminary ruling — Székesfehérvári Törvényszék — Interpretation of Articles 18 TFEU, 26 TFEU, 49 TFEU, 54 TFEU, 55 TFEU, 56 TFEU, 63 TFEU, 65 TFEU and 110 TFEU — National tax legislation creating a special tax on the store retail trade sector — Progressive tax calculated on the basis of net turnover — Threshold tax rate resulting in greater impact on retail food trade undertakings owned by foreigners than on those owned by nationals.

Operative part of the judgment

Articles 49 TFEU and 54 TFEU must be interpreted as precluding legislation of a Member State relating to tax on the turnover of store retail trade which obliges taxable legal persons constituting, within a group, ‘linked undertakings’ within the meaning of that legislation, to aggregate their turnover for the purpose of the application of a steeply progressive rate, and then to divide the resulting amount of tax among them in proportion to their actual turnover, if — and it is for the referring court to determine whether this is the case — the taxable persons covered by the highest band of the special tax are ‘linked’, in the majority of cases, to companies which have their registered office in another Member State.

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Language of the case: Hungarian.

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(<span class="super">1</span>) OJ C 366, 24.11.2012.