Judgment_paragraph 23 · CIBA Speciality Chemicals Central and Eastern Europe Szolgáltató, Tanácsadó és Keresdedelmi kft v Adó- és Pénzügyi Ellenőrzési Hivatal (APEH) Hatósági Főosztály (C-96/08)

23Neither the fact that VTL is calculated on the basis of the wage costs of the companies liable to that levy and not on their turnover or profits, nor the fact that it is paid directly to a fund distinct from the State’s central budget and ring-fenced for a particular use, is, of itself, such as to preclude that levy from coming within the field of direct taxation.