Asunto C-179/14: Sentencia del Tribunal de Justicia (Gran Sala) de 23 de febrero de 2016 — Comisión Europea/Hungría (Incumplimiento de Estado — Directiva 2006/123/CE — Artículos 14 a 16 — Artículo 49 TFUE — Libertad de establecimiento — Artículo 56 TFUE — Libre prestación de servicios — Condiciones de emisión de vales fiscalmente ventajosos concedidos por los empresarios a sus empleados y utilizables para fines de alojamiento, ocio y/o comida — Restricciones — Monopolio)
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
25.4.2016 ES Diario Oficial de la Unión Europea C 145/5
Lengua de procedimiento: húngaro
Demandante: Comisión Europea (representantes: A. Tokár y E. Montaguti, agentes)
Demandada: Hungría (representantes: M.Z. Fehér y G. Koós, agentes)
1) Declarar que Hungría ha infringido la Directiva 2006/123/CE del Parlamento Europeo y del Consejo, de 12 de diciembre de 2006, relativa a los servicios en el mercado interior, al introducir y mantener el sistema de la tarjeta de ocio Széchenyi, previsto por el Decreto gubernamental n.o 55/2011, de 12 de abril de 2011, regulador de la emisión y la utilización de la tarjeta de ocio Széchenyi, y modificado por la Ley n.o CLVI, de 21 de noviembre de 2011, por la que se modifican determinadas leyes fiscales y otros actos conexos, toda vez que: — el artículo 13 del citado Decreto gubernamental, puesto en relación con el artículo 2, apartado 2, letra d), de la Ley n.o XCVI de 1993, sobre los fondos de seguro mutuo voluntario, con el artículo 2, letra b), de la Ley n.o CXXXII de 1997, de sucursales y agencias comerciales de empresas que tengan su domicilio social en el extranjero, y con los artículos 1, 2, apartados 1 y 2, 55, apartados 1 y 3, y 64, apartado 1, de la Ley n.o IV de 2006, de sociedades mercantiles, infringe el artículo 14, punto 3, de esa Directiva, al excluir la posibilidad de que las sucursales emitan la tarjeta de ocio Széchenyi;
— el referido artículo 13, puesto en relación con esas mismas disposiciones nacionales, infringe el artículo 15, apartados 1, 2, letra b), y 3, de la misma Directiva, al no reconocer, a efectos de los requisitos establecidos en el mismo artículo 13, letras a) a c), la actividad de los grupos de empresas cuya sociedad matriz no sea una sociedad constituida con arreglo al Derecho húngaro y cuyos miembros no revistan la forma de alguna de las...
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