Asunto C-363/20: Sentencia del Tribunal de Justicia (Sala Octava) de 13 de enero de 2022 (petición de decisión prejudicial planteada por el Fővárosi Törvényszék — Hungría) — MARCAS MC Szolgáltató Zrt. / Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága («Procedimiento prejudicial — Sociedades — Impuesto sobre sociedades — Inspección fiscal — Ámbito de aplicación del Derecho de la Unión — Carta de los Derechos Fundamentales de la Unión Europea — Artículo 51, apartado 1 — Aplicación del Derecho de la Unión — Inexistencia — Cuarta Directiva 78/660/CEE — Cuentas anuales de determinadas formas de sociedad — Contabilización de ingresos procedentes de derechos de propiedad intelectual — Artículo 2, apartado 3 — Principio de imagen fiel — Artículo 31 — Valoración de las partidas que figuran en las cuentas anuales — Respeto de los principios contables»)

SectionSerie C
Issuing OrganizationTribunal de Justicia de las Comunidades Europeas

7.3.2022 ES Diario Oficial de la Unión Europea C 109/9

1) El Tribunal de Justicia de la Unión Europea carece de competencia para responder a las cuestiones prejudiciales planteadas por el Fővárosi Törvényszék (Tribunal General de la Capital, Hungría) mediante resolución de 29 de junio de 2020 en la medida en que estas se refieren a prácticas de la autoridad tributaria de un Estado miembro relativas a la inspección y a la sanción de las infracciones tributarias en materia del impuesto sobre...

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