- 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-74/08: Reference for a preliminary ruling from the Nógrád Megyei Bíróság (Republic of Hungary) lodged on 30 January 2008 — PARAT Automotive Cabrio Textiltetőket Gyártó Kft. v Adó- és Pénzügyi Elenőrzési Hivatal Hatósági Főosztály Észak-magyarországi Kihelyezett Hatósági Osztály
ECLI:EU:UNKNOWN:62008CN0074
62008CN0074
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
9.5.2008
Official Journal of the European Union
C 116/10
(Case C-74/08)
(2008/C 116/18)
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: PARAT Automotive Cabrio Textiltetőket Gyártó Kft.
Defendant: Adó- és Pénzügyi Elenőrzési Hivatal Hatósági Főosztály Észak-magyarországi Kihelyezett Hatósági Osztály
Questions referred
1.On 1 May 2004, the date of accession of the Republic of Hungary to the European Union, were the rules laid down in Article 38(1)(a) of the általános forgalmi adóról szóló 1992. évi LXXIV. Törvény (Law LXXIV of 1992 concerning turnover tax; ‘the Áfa.tv’) compatible with Article 17 of Sixth Council Directive 77/388/EEC (1) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (‘the Sixth Directive’)?
2.If the answer is in the negative, may the applicant rely directly on Article 17 of the Sixth Directive when exercising the right to deduct, rather than on Article 38(1)(a) of the Áfa.tv?
(1) OJ L 145, 13.6.1977, p. 1.