Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• TFEU, Article 18 : paragraphs 1, 17, 19
• TFEU, Article 26 : paragraphs 1, 17, 19
• TFEU, Article 49 : paragraphs 1, 17, 19, 58, 63, 75, 76
• TFEU, Article 54 : paragraphs 1, 17, 19, 58, 59, 63, 75, 76
• TFEU, Article 55 : paragraphs 1, 17, 19
• TFEU, Article 56 : paragraphs 1, 17, 19
• TFEU, Article 63 : paragraphs 1, 17, 19
• TFEU, Article 65 : paragraphs 1, 17, 19
• TFEU, Article 107 : paragraphs 1, 17
• TFEU, Article 107 -P1 : paragraphs 19, 42
• TFEU, Article 108 : paragraphs 1, 17
• TFEU, Article 108 -P3 : paragraphs 19, 31, 33, 34, 35, 38
• TFEU, Article 110 : paragraphs 1, 17, 19, 57
• TFEU, Article 252 -L2 : paragraph 23
• TFEU - Protocol No 3 : paragraph 23
• TFEU - Protocol No 3 -A23 : paragraph 22
• Directive 2006/112 -A401 : paragraph 15
• Court of Justice - Rules of Procedure (2012) : paragraph 22
• Court of Justice - Rules of Procedure (2012) -A83 : paragraphs 20, 24
• Court of Justice - Judgment C -127/75 -N9 : paragraph 69
• Court of Justice - Judgment C -266/04 -N44 : paragraph 36
• Court of Justice - Judgment C -368/04 -N51 : paragraph 40
• Court of Justice - Judgment C -393/04 -N43 : paragraph 36
• Court of Justice - Judgment C -393/04 -N46 : paragraph 39
• Court of Justice - Judgment C -526/04 -N44 : paragraph 39
• Court of Justice - Judgment C -298/05 -N51 : paragraph 69
• Court of Justice - Judgment C -298/05 -N53 : paragraph 69
• Court of Justice - Judgment C -80/12 -N23 : paragraph 60
• Court of Justice - Judgment C -284/12 -N25 : paragraph 31
• Court of Justice - Judgment C -284/12 -N26 : paragraph 31
• Court of Justice - Judgment C -284/12 -N27 : paragraph 32
• Court of Justice - Judgment C -284/12 -N28 : paragraph 33
• Court of Justice - Judgment C -284/12 -N29 : paragraph 34
• Court of Justice - Judgment C -284/12 -N30 : paragraph 35
• Court of Justice - Judgment C -385/12 : paragraphs 17, 45, 47, 48, 57, 75
• Court of Justice - Judgment C -385/12 -N21 : paragraph 51
• Court of Justice - Judgment C -385/12 -N22 : paragraph 52
• Court of Justice - Judgment C -385/12 -N25 : paragraph 55
• Court of Justice - Judgment C -385/12 -N30 : paragraph 62
• Court of Justice - Judgment C -233/16 -N26 : paragraphs 36, 37, 40
• Court of Justice - Judgment C -236/16 -N16 : paragraph 59
• Court of Justice - Judgment C -236/16 -N17 : paragraph 62
• Court of Justice - Judgment C -236/16 -N18 : paragraph 63
• Court of Justice - Judgment C -284/16 -N26 : paragraph 22
• Court of Justice - Judgment C -284/16 -N27 : paragraph 23
• Court of Justice - Judgment C -284/16 -N28 : paragraph 24
• Court of Justice - Judgment C -510/16 -N14 : paragraph 38
• Court of Justice - Judgment C -569/16 -N21 : paragraph 46
• Court of Justice - Judgment C -349/17 -N84 : paragraph 31
• Court of Justice - Judgment C -349/17 -N88 : paragraph 34
• Court of Justice - Judgment C -349/17 -N89 : paragraph 35
• Court of Justice - Opinion C -323/18 : paragraphs 20, 21, 25, 41, 61, 72

Operative part

• Interprets : TFEU, Article 49
• Interprets : TFEU, Article 54

Opinion

• EEC Treaty (Rome), Article 95 : point 57
  
• TFEU, Article 18 : point 23
  
• TFEU, Article 26 : point 23
  
• TFEU, Article 49 : points 23, 26, 36, 38, 55, 127
  
• TFEU, Article 54 : points 23, 26, 36, 38, 55, 127, 181
  
• TFEU, Article 55 : point 23
  
• TFEU, Article 56 : point 23
  
• TFEU, Article 63 : point 23
  
• TFEU, Article 65 : point 23
  
• TFEU, Article 107 : points 26, 137, 138, 147
  
• TFEU, Article 107 -P1 : points 23, 141, 142, 144, 164
  
• TFEU, Article 108 : points 26, 137
  
• TFEU, Article 108 -P3 : point 23
  
• TFEU, Article 110 : point 23
  
• TFEU, Article 267 : point 23
  
• TEU, Article 2 : point 85
  
• TEU, Article 3 -P3 : point 172
  
• TEU, Article 3 -P3L2 : point 108
  
• TEU, Article 4 -P3 : points 84, 86
  
• TEU, Article 4 -P3L1 : point 85
  
• TEU, Article 4 -P3L3 : point 86
  
• Regulation 260/68 -A04 : point 108
  
• Regulation 659/1999 -A14P1 : point 137
  
• Directive 2006/112 -A282 : point 170
  
• Directive 2006/112 -A401 : points 3, 26, 28, 35
  
• Directive 2016/1164 -A06 : point 84
  
• Commission - COM Document (Draft Legislation) - 52018PC0148 -C23 : points 99, 103, 114, 118
  
• Court of Justice - Judgment C -173/73 -N33 : point 153
  
• Court of Justice - Judgment C -33/76 -N5 : point 177
  
• Court of Justice - Judgment C -112/84 -N14 : points 57, 72
  
• Court of Justice - Judgment C -112/84 -N16 : point 72
  
• Court of Justice - Judgment C -252/86 -N28 : point 57
  
• Court of Justice - Judgment C -143/87 -N9 : point 57
  
• Court of Justice - Judgment C -3/88 -N9 : point 57
  
• Court of Justice - Judgment C -347/90 -N12 : point 29
  
• Court of Justice - Judgment C -330/91 -N15 : point 57
  
• Court of Justice - Judgment C -275/92 -N61 : point 112
  
• Court of Justice - Judgment C -387/92 -N13 : point 144
  
• Court of Justice - Judgment C -387/92 -N14 : points 144, 147
  
• Court of Justice - Opinion C -440/93 -N16 : point 37
  
• Court of Justice - Judgment C -1/93 -N18 : point 42
  
• Court of Justice - Judgment C -46/93 -N47 : points 112, 112
  
• Court of Justice - Judgment C -46/93 -N48 : point 112
  
• Court of Justice - Judgment C -279/93 -N21 : point 37
  
• Court of Justice - Judgment C -279/93 -N26 : point 55
  
• Court of Justice - Judgment C -90/94 -N48 : point 177
  
• Court of Justice - Judgment C -124/97 -N14 : point 112
  
• Court of Justice - Judgment C -124/97 -N15 : point 112
  
• Court of Justice - Judgment C -254/97 -N13 : points 55, 57, 70
  
• Court of Justice - Judgment C -338/97 -N21 : point 29
  
• Court of Justice - Judgment C -390/98 -N80 : points 130, 140
  
• Court of Justice - Judgment C -141/99 -N20 : point 40
  
• Court of Justice - Judgment C -143/99 -N35 : point 147
  
• Court of Justice - Judgment C -143/99 -N42 : point 153
  
• Court of Justice - Judgment C -390/99 -N19 : point 175
  
• Court of Justice - Judgment C -255/00 -N34 : point 177
  
• Court of Justice - Judgment C -453/00 -N24 : point 177
  
• Court of Justice - Judgment C -159/01 -N42 : point 149
  
• Court of Justice - Judgment C -159/01 -N43 : point 149
  
• Court of Justice - Judgment C -227/01 -N56 : point 81
  
• Court of Justice - Judgment C -243/01 -N63 : point 112
  
• Court of Justice - Judgment C -308/01 -N73 : point 171
  
• Court of Justice - Judgment C -491/01 -N123 : point 112
  
• Court of Justice - Judgment C -442/02 -N17 : point 105
  
• Court of Justice - Judgment C -411/03 -N23 : point 110
  
• Court of Justice - Judgment C -446/03 -N35 : point 110
  
• Court of Justice - Judgment C -475/03 -N28 : point 29
  
• Court of Justice - Judgment C -475/03 -N33 : point 32
  
• Court of Justice - Judgment C -148/04 -N113 : point 136
  
• Court of Justice - Judgment C -196/04 -N40 : point 37
  
• Court of Justice - Judgment C -196/04 -N41 : point 38
  
• Court of Justice - Judgment C -196/04 -N47 : point 110
  
• Court of Justice - Judgment C -266/04 -N40 : point 131
  
• Court of Justice - Judgment C -266/04 -N41 : point 131
  
• Court of Justice - Judgment C -266/04 -N42 : points 130, 140
  
• Court of Justice - Judgment C -266/04 -N45 : point 131
  
• Court of Justice - Judgment C -393/04 -N25 : point 135
  
• Court of Justice - Judgment C -393/04 -N26 : point 135
  
• Court of Justice - Judgment C -393/04 -N43 : points 130, 135, 140
  
• Court of Justice - Judgment C -298/05 -N51 : point 44
  
• Court of Justice - Judgment C -298/05 -N53 : points 44, 93
  
• Court of Justice - Judgment C -321/05 -N38 : point 84
  
• Court of Justice - Judgment C -383/05 -N32 : point 57
  
• Court of Justice - Judgment C -2/06 -N59 : point 177
  
• Court of Justice - Judgment C -360/06 -N25 : point 40
  
• Court of Justice - Judgment C -414/06 -N27 : point 110
  
• Court of Justice - Judgment C -487/06 -N89 : point 162
  
• Court of Justice - Judgment C -269/07 : points 57, 70
  
• Court of Justice - Judgment C -333/07 -N99 : point 131
  
• Court of Justice - Judgment C -570/07 -N119 : points 57, 70
  
• Court of Justice - Judgment C -570/07 -N122 : point 71
  
• Court of Justice - Order C -439/07 -N80 : point 44
  
• Court of Justice - Judgment C -78/08 -N49 : point 152
  
• Court of Justice - Judgment C -78/08 -N64 : point 149
  
• Court of Justice - Judgment C -78/08 -N65 : points 149, 150, 153
  
• Court of Justice - Judgment C -78/08 -N69 : point 153
  
• Court of Justice - Judgment C -78/08 -N70 : point 163
  
• Court of Justice - Judgment C -169/08 -N42 : point 111
  
• Court of Justice - Judgment C -337/08 -N37 : point 93
  
• Court of Justice - Judgment C -400/08 -N73 : point 105
  
• Court of Justice - Judgment C -97/09 -N48 : point 57
  
• Court of Justice - Judgment C -106/09 -N72 : points 144, 147
  
• Court of Justice - Judgment C -106/09 -N73 : point 147
  
• Court of Justice - Judgment C -106/09 -N145 : point 153
  
• Court of Justice - Judgment C -106/09 -N149 : point 154
  
• Court of Justice - Opinion 1/09 -N68 : point 85
  
• Court of Justice - Opinion C -498/10 -N28 : point 43
  
• Court of Justice - Judgment C -188/10 -N27 : point 175
  
• Court of Justice - Judgment C -371/10 -N36 : point 43
  
• Court of Justice - Judgment C -371/10 -N42 : point 110
  
• Court of Justice - Judgment C -399/10 -N101 : point 144
  
• Court of Justice - Judgment C -417/10 -N39 : point 147
  
• Court of Justice - Judgment C -417/10 -N40 : point 149
  
• Court of Justice - Judgment C -417/10 -N42 : points 147, 152
  
• Court of Justice - Judgment C -18/11 -N39 : point 42
  
• Court of Justice - Judgment C -172/11 -N41 : points 57, 70
  
• Court of Justice - Judgment C -176/11 -N22 : point 111
  
• Court of Justice - Opinion C -385/12 -N40 : point 58
  
• Court of Justice - Opinion C -385/12 -N41 : point 59
  
• Court of Justice - Opinion C -385/12 -N42 : point 70
  
• Court of Justice - Opinion C -385/12 -N49 : point 52
  
• Court of Justice - Opinion C -385/12 -N51 : points 75, 76
  
• Court of Justice - Opinion C -385/12 -N60 : point 107
  
• Court of Justice - Opinion C -385/12 -N61 : point 101
  
• Court of Justice - Opinion C -385/12 -N82 : point 43
  
• Court of Justice - Judgment C -6/12 -N19 : point 152
  
• Court of Justice - Judgment C -6/12 -N22 : points 150, 153
  
• Court of Justice - Judgment C -80/12 -N17 : point 38
  
• Court of Justice - Judgment C -80/12 -N23 : point 42
  
• Court of Justice - Judgment C -385/12 : points 1, 46
  
• Court of Justice - Judgment C -385/12 -N30 : point 55
  
• Court of Justice - Judgment C -385/12 -N34 : point 49
  
• Court of Justice - Judgment C -385/12 -N39 : points 48, 57
  
• Court of Justice - Judgment C -385/12 -N42 : point 105
  
• Court of Justice - Judgment C -385/12 -N44 : point 106
  
• Court of Justice - Judgment C -385/12 -N45 : point 60
  
• Court of Justice - Judgment C -390/12 -N26 : point 175
  
• Court of Justice - Judgment C -514/12 -N26 : points 57, 70
  
• Court of Justice - Opinion C -686/13 -N40 : point 43
  
• Court of Justice - Judgment C -48/13 -N25 : point 110
  
• Court of Justice - Judgment C -341/13 -N32 : point 175
  
• Court of Justice - Judgment C -518/13 -N33 : point 144
  
• Court of Justice - Judgment C -518/13 -N53 : point 148
  
• Court of Justice - Judgment C -522/13 -N21 : point 143
  
• Court of Justice - Judgment C -522/13 -N23 : points 144, 147
  
• Court of Justice - Judgment C -522/13 -N35 : point 152
  
• Court of Justice - Judgment C -522/13 -N42 : point 153
  
• Court of Justice - Judgment C -522/13 -N43 : point 153
  
• Court of Justice - Judgment C -591/13 -N56 : point 43
  
• Court of Justice - Judgment C -657/13 -N34 : point 43
  
• Court of Justice - Opinion 2/13 -N168 : point 85
  
• Court of Justice - Opinion 2/13 -N173 : point 85
  
• Court of Justice - Judgment C -66/14 -N21 : points 130, 140
  
• Court of Justice - Judgment C -98/14 -N64 : point 111
  
• Court of Justice - Judgment C -357/14 -N111 : point 136
  
• Court of Justice - Judgment C -358/14 -N79 : point 112
  
• Court of Justice - Judgment C -449/14 -N68 : point 131
  
• Court of Justice - Judgment C -522/14 -N29 : point 44
  
• Court of Justice - Judgment C -524/14 -N40 : point 142
  
• Court of Justice - Judgment C -524/14 -N49 : point 152
  
• Court of Justice - Judgment C -524/14 -N50 : point 152
  
• Court of Justice - Judgment C -524/14 -N51 : point 152
  
• Court of Justice - Judgment C -524/14 -N52 : point 152
  
• Court of Justice - Judgment C -524/14 -N53 : points 148, 152
  
• Court of Justice - Judgment C -524/14 -N54 : point 152
  
• Court of Justice - Judgment C -524/14 -N55 : points 148, 152
  
• Court of Justice - Judgment C -524/14 -N56 : point 152
  
• Court of Justice - Judgment C -524/14 -N57 : point 152
  
• Court of Justice - Judgment C -524/14 -N58 : point 152
  
• Court of Justice - Opinion C -68/15 -N24 : point 93
  
• Court of Justice - Opinion C -122/15 -N66 : point 43
  
• Court of Justice - Opinion C -270/15 -N29 : point 149
  
• Court of Justice - Judgment C -20/15 -N53 : points 142, 147
  
• Court of Justice - Judgment C -20/15 -N54 : points 148, 152, 161
  
• Court of Justice - Judgment C -20/15 -N58 : point 149
  
• Court of Justice - Judgment C -20/15 -N59 : point 147
  
• Court of Justice - Judgment C -20/15 -N67 : point 161
  
• Court of Justice - Judgment C -20/15 -N74 : point 161
  
• Court of Justice - Judgment C -164/15 -N51 : point 152
  
• Court of Justice - Judgment C -164/15 -N116 : point 136
  
• Court of Justice - Judgment C -179/15 -N42 : point 137
  
• Court of Justice - Judgment C -496/15 -N36 : points 57, 70
  
• Court of Justice - Judgment C -574/15 -N29 : point 176
  
• Court of Justice - Opinion C -203/16 : point 151
  
• Court of Justice - Opinion C -233/16 : point 151
  
• Court of Justice - Opinion C -233/16 -N28 : point 43
  
• Court of Justice - Opinion C -233/16 -N38 : points 58, 70
  
• Court of Justice - Opinion C -233/16 -N48 : point 112
  
• Court of Justice - Opinion C -233/16 -N57 : point 101
  
• Court of Justice - Opinion C -234/16 : point 151
  
• Court of Justice - Opinion C -236/16 : point 151
  
• Court of Justice - Judgment C -74/16 -N38 : point 142
  
• Court of Justice - Judgment C -74/16 -N65 : point 143
  
• Court of Justice - Judgment C -74/16 -N66 : point 144
  
• Court of Justice - Judgment C -203/16 -N91 : point 162
  
• Court of Justice - Judgment C -203/16 -N94 : point 147
  
• Court of Justice - Judgment C -233/16 : points 1, 138
  
• Court of Justice - Judgment C -233/16 -N30 : point 55
  
• Court of Justice - Judgment C -233/16 -N31 : point 57
  
• Court of Justice - Judgment C -233/16 -N38 : point 66
  
• Court of Justice - Judgment C -233/16 -N47 : point 162
  
• Court of Justice - Judgment C -233/16 -N52 : points 153, 162
  
• Court of Justice - Judgment C -233/16 -N59 : point 162
  
• Court of Justice - Judgment C -234/16 : points 1, 138
  
• Court of Justice - Judgment C -234/16 -N40 : point 162
  
• Court of Justice - Judgment C -234/16 -N45 : point 153
  
• Court of Justice - Judgment C -236/16 : points 1, 138
  
• Court of Justice - Judgment C -236/16 -N35 : point 162
  
• Court of Justice - Judgment C -236/16 -N40 : point 153
  
• Court of Justice - Judgment C -284/16 -N34 : point 85
  
• Court of Justice - Judgment C -310/16 -N30 : point 176
  
• Court of Justice - Judgment C -510/16 -N19 : point 131
  
• Court of Justice - Judgment C -622/16 -N77 : point 136
  
• Court of Justice - Judgment C -622/16 -N79 : point 137
  
• Court of Justice - Judgment C -650/16 -N49 : point 109
  
• Court of Justice - Judgment C -650/16 -N50 : point 109
  
• General Court - Judgment T -836/16 -N65 : point 166
  
• General Court - Judgment T -836/16 -N75 : point 102
  
• General Court - Judgment T -836/16 -N102 : point 158
  
• Court of Justice - Opinion C -374/17 : point 151
  
• Court of Justice - Opinion C -591/17 -N47 : point 72
  
• Court of Justice - Opinion C -591/17 -N70 : points 81, 87
  
• Court of Justice - Opinion C -591/17 -N71 : points 81, 87
  
• Court of Justice - Opinion C -591/17 -N72 : point 81
  
• Court of Justice - Opinion C -607/17 -N36 : points 58, 70
  
• Court of Justice - Opinion C -607/17 -N38 : point 73
  
• Court of Justice - Opinion C -608/17 -N70 : point 98
  
• Court of Justice - Judgment C -28/17 -N17 : point 38
  
• Court of Justice - Judgment C -374/17 : point 136
  
• Court of Justice - Judgment C -374/17 -N24 : point 147
  
• Court of Justice - Judgment C -374/17 -N36 : point 148
  
• Court of Justice - Judgment C -374/17 -N45 : point 162
  
• Court of Justice - Judgment C -374/17 -N51 : point 171
  
• Court of Justice - Judgment C -475/17 -N46 : point 32
  
• Court of Justice - Judgment C -475/17 -N47 : point 32
  
• Court of Justice - Opinion C -75/18 -N25 : point 28
  
• Court of Justice - Opinion C -621/18 -N153 : point 84
  
• Court of Justice - Opinion C -621/18 -N170 : point 84
  

Dates

Date of the lodging of the application initiating proceedings

• 16/05/2018

Date of the Opinion

• 04/07/2019

Date of the hearing

Information not available

Date of delivery

03/03/2020

References

Publication in the Official Journal

Information not available

Name of the parties

Tesco-Global Áruházak

Notes on Academic Writings

1. Cazet, Safia: Fiscalité - Impôt progressif, aides d'État et liberté d'établissement, Europe 2020, n° 5 Mai, Comm. 163 (FR)
2. Mason, Ruth: What the CJEUʹs Hungarian cases mean for digital taxes, Tax Notes International 2020 Vol. 98 nº 2 p. 161-170 (EN)
3. Agnolucci, Irene: Turnover-based taxes in EU state aid control: the ‘hypothecation test’ and its relationship with free movement : cases C-75/18 Vodafone Magyarország, C-323/18 Tesco-Global Áruházak and C‑482/18 Google Ireland : annotation, European State Aid Law Quarterly 2020 p. 193-198 (EN)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Fővárosi Közigazgatási és Munkaügyi Bíróság - Hungary

Subject-matter

• Freedom of establishment
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

grande chambre (Cour)

Judge-Rapporteur

Bonichot

Advocate General

Kokott

Language(s) of the Case

• Hungarian
  

Language(s) of the Opinion

• German