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:
2. | | Orders Hungary to pay the costs. |