35Alternatively, referring to a settled line of case-law (see Bachmann; Case C-300/90 Commission v Belgium [1992] ECR I-305; Manninen; Keller Holding; and Case C-379/05 Amurta [2007] ECR I-9569), the Republic of Hungary considers that the tax regime at issue is justified by reasons in the public interest relating to the coherence of the tax system. It contends that the Court has accepted a justification of that kind in the circumstances in question provided, first, that a direct link is established between the grant of the tax advantage concerned and the corresponding tax levy, and, second, that the advantage and the levy apply to the same person and to the same taxation. In the present case, the Republic of Hungary asserts that such a link exists since only those persons who have already purchased real property situated in Hungary may benefit from the tax advantage at issue when purchasing another property there. It cannot therefore be denied that that tax advantage and the corresponding tax levy relate to the same person and are part of the same tax.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.