23With regard to the grounds relating to the coherence of the tax system, the Commission submits that the Republic of Hungary cannot rely on the judgments in Case C-204/90 Bachmann [1992] ECR I-249 or in Case C-471/04 Keller Holding [2006] ECR I-2107. Although, the Commission submits, the need to preserve the coherence of a tax system may justify a restriction on the exercise of the fundamental freedoms guaranteed by the EC Treaty, the argument based on that ground could only succeed if there were a direct link between the tax advantage concerned and the offsetting of that advantage by a particular tax levy. However, there is no direct fiscal link between the sales of real property covered by the legislation at issue.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.