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Case C-225/23, Pinta: Order of the Court (Sixth Chamber) of 27 June 2024 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – FR v Nemzeti Adó-és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Freedom of establishment – Fourth Directive 78/660/EEC – Annual accounts of certain types of companies – Scope – Personal taxpayer – Determination of the tax base)
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Official Journal of the European Union
C series
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C/2024/5396
16.9.2024
(Case C-225/23,
Pinta)
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Freedom of establishment - Fourth Directive 78/660/EEC - Annual accounts of certain types of companies - Scope - Personal taxpayer - Determination of the tax base)
(C/2024/5396)
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: FR
Defendant: Nemzeti Adó-és Vámhivatal Fellebbviteli Igazgatósága
Operative part of the order
Article 1 of the Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 50(2)(g) TFEU on the annual accounts of certain types of companies, as amended by Directive 2009/49/EC of the European Parliament and of the Council of 18 June 2009,
must be interpreted as meaning that Fourth Directive 78/660, as amended, does not apply to natural persons, and the provisions of Fourth Directive 78/660, as amended, governing the obligations incumbent on the types of companies set out in Article 1(1) thereof, cannot be applied to such persons for the purposes of laying down rules on the income tax of those persons or rules on the inspection of and penalties for infringements of those rules.
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ELI: http://data.europa.eu/eli/C/2024/5396/oj
ISSN 1977-091X (electronic edition)
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