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Case C-191/12: Reference for a preliminary ruling from the Kúria (Hungary) lodged on 23 April 2012 — Alakor Gabonatermelő és Forgalmazó Kft. v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága
ECLI:EU:UNKNOWN:62012CN0191
62012CN0191
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11.8.2012
Official Journal of the European Union
C 243/2
(Case C-191/12)
2012/C 243/02
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: Alakor Gabonatermelő és Forgalmazó Kft.
Defendant: Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága
Questions referred
1.Can the fact that a taxpayer — where there is a prohibition on deduction — has obtained aid in such a manner that this also funds VAT or has obtained additional State aid as compensation for non-deductible VAT be categorised as the passing on of tax according to Community law?
2.If the answer is in the affirmative, would the answer be the same if the taxpayer did not receive the aid from a Member State or from the tax authority of a Member State, but instead the aid was paid — pursuant to the contract concluded with the person granting the aid — from European Union aid and the Member State’s central budget?
3.Can the principles of repayment based on fiscal neutrality and of effectiveness, equivalence and equal treatment be regarded as satisfied, and the prohibition on unjust enrichment complied with, where — owing to legislation on the right to deduct that is contrary to European Union law — the tax authority of a Member State only upholds the taxpayer’s claim for repayment or damages in relation to that part or proportion not previously funded through the aid referred to in the first two questions?