Judgment of the General Court (Sixth Chamber) of 20 September 2012 — Hungary v Commission

(Case T‑407/10)

Structural funds — Financial assistance — Budapest-Kelenföld-Székesfehérvár-Boba railway line — VAT — Non-eligible expenditure

1.                     Economic, social and territorial cohesion — Structural assistance — EU financing — Cohesion fund — Eligible expenses — Non-recoverable VAT — Concept to be determined in accordance with the rules specific to each fund and not in accordance with national law — Regulation No 1084/2006 — Concept referring to the facility of the beneficiary to deduct that tax (Council Regulations No 1083/2006, Art. 56(4) and No 1084/2006, Art. 3(e)) (see paras 32-35, 53)

2.                     European Union law — Texts in several languages — Uniform interpretation — Divergence between language versions — General scheme and purpose of the rules in question as a reference point (see paras 39-40)

Re:

ACTION for annulment brought against the Commission Decision of 8 July 2010 relating to the major project for ‘Reconstruction of the Budapest‑Kelenföld‑Székesfehérvár-Boba railway line, section 1, phase 1’ forming part of the ‘Transport’ operational programme for structural support from the European Regional Development Fund (ERDF) and the Cohesion Fund (CCI 2008HU161PR015).

Operative part

The Court:

1. Dismisses the action;

2. Orders Hungary to pay the costs.