Asunto C-75/18: Sentencia del Tribunal de Justicia (Gran Sala) de 3 de marzo de 2020 (petición de decisión prejudicial planteada por el Fővárosi Közigazgatási és Munkaügyi Bíróság — Hungría) — Vodafone Magyarország Mobil Távközlési Zrt. / Nemzeti Adó — és Vámhivatal Fellebbviteli Igazgatósága [Procedimiento prejudicial — Libertad de establecimiento — Impuesto sobre el volumen de negocios de los operadores de telecomunicaciones — Impuesto progresivo que afecta en mayor medida a las empresas propiedad de personas físicas o jurídicas de otros Estados miembros que a las empresas nacionales — Tramos del impuesto progresivo aplicables a todos los sujetos pasivos — Neutralidad del importe del volumen de negocios como criterio de distinción — Capacidad contributiva de los sujetos pasivos — Ayudas estatales — Sistema común del impuesto sobre el valor añadido (IVA) — Impuestos sobre el volumen de negocios — Concepto]
Section | Serie C |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
27.4.2020 ES Diario Oficial de la Unión Europea C 137/4
Lengua de procedimiento: húngaro
Fővárosi Közigazgatási és Munkaügyi Bíróság
Demandante: Vodafone Magyarország Mobil Távközlési Zrt.
Demandada: Nemzeti Adó— és Vámhivatal Fellebbviteli Igazgatósága
1) Los artículos 49 TFUE y 54 TFUE deben interpretarse en el sentido de que no se oponen a la normativa de un Estado miembro que establece un impuesto de carácter progresivo sobre el volumen de negocios cuya carga efectiva recae principalmente en empresas controladas directa o indirectamente por nacionales de otros Estados miembros o por sociedades que tienen su domicilio social en otro Estado miembro debido a que estas empresas realizan los mayores volúmenes de negocios en el mercado de que se trate.
2) El artículo 401 de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, debe interpretarse en el sentido de que no se opone al establecimiento de un...
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