Asunto C-261/05: Auto del Tribunal de Justicia (Sala Cuarta) de 9 de febrero de 2006 (petición de decisión prejudicial planteada por el Komárom-Esztergom Megyei Bíróság) Lakép Kft., Pár-Bau Kft., Rottelma Kft./Komárom-Esztergom Megyei Közigazgatási Hivatal (Artículo 104, apartado 3, párrafo primero, del Reglamento de Procedimiento Adhesión a...
Section | Reglamento |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
Auto del Tribunal de Justicia (Sala Cuarta) de 9 de febrero de 2006 (petición de decisión prejudicial planteada por el Komárom-Esztergom Megyei Bíróság) -- Lakép Kft., PárBau Kft., Rottelma Kft./Komárom-Esztergom Megyei Közigazgatási Hivatal (Asunto C-261/05) (1 ) (Artículo 104, apartado 3, párrafo primero, del Reglamento de Procedimiento -- Adhesión a la Unión Europea -- Sexta Directiva IVA -- Aplicación temporal -- Artículo 33 -Impuesto local sobre actividades económicas -- Incompetencia del Tribunal de Justicia) (2006/C 154/07) Lengua de procedimiento: húngaro Órgano jurisdiccional remitente Komárom-Esztergom Megyei Bíróság Partes Demandante: Lakép Kft., Par-Bau Kft., Rottelma Kft.
Demandada: Komárom-Esztergom Megyei Közigazgatási Hivatal Objeto Petición de decisión prejudicial -- Komárom-Esztergom Megyei Bíróság -- Interpretación del artículo 33 de la Directiva 77/388/CEE del Consejo, de 17 de mayo de 1977, Sexta Directiva en materia de armonización de las legislaciones de los Estados miembros relativas a los impuestos sobre el volumen de negocios -- Sistema común del impuesto sobre el valor añadido: base imponible uniforme (DO L 145, p. 1; EE 09/01, p. 54) -- Prohibición de impuestos con carácter de impuesto sobre el volumen de negocios -- Normativa nacional que permite a las autoridades locales establecer un impuesto sobre actividades económicas Fallo El Tribunal de Justicia de las Comunidades Europeas no es competente para responder a las cuestiones planteadas por el Komárom-Esztergom Megyei Bíróság.
(1 ) DO C 205, de 20.8.2005.
Auto del Tribunal de Justicia (Sala Sexta) de 9 de febrero de 2006 -- Hippocrate Vounakis/Comisión...
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