Hervis Sport-Es Divatkereskedelmi Kft v Nemzeti Ado-Es Vamhivatal Kozep-Dunantuli Regionalis Ado Foigazgatosaga: ECJ 5 Sep 2013


ECJ Opinion – Taxation – Freedom of establishment – Article 401 of Directive 2006/112/EC – National tax on store retail trade in certain economic sectors – Progressive rate of tax in the case of a taxable amount based on turnover – Comparison of undertakings related in a group and in a franchise system

Kokott AG
C-385/12, [2013] EUECJ C-385/12, [2014] EUECJ C-385/12
Bailii, Bailii
Directive 2006/112/EC

European, Taxes – Other

Updated: 09 November 2021; Ref: scu.515251