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European Union
WebMindLicenses kft v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság (C-419/14)
Judgment
Consideration of the questions referred
Questions 1 to 5 and 7 to 9
39

WebMindLicenses kft v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság (C-419/14)

Judgment of 17 Dec 2015law://eu/cjeu/2014/c-419-14/para_39@2026-11-11

39Secondly, the differences between the standard rates of VAT applied by the Member States result from the absence of full harmonisation by the VAT Directive, which sets only the minimum rate.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Third Chamber
Case: C-419/14 · ECLI:EU:C:2015:832
Decided: 17 Dec 2015
Procedure: Preliminary reference · referred by the Fővárosi Közigazgatási és Munkaügyi bíróság (Administrative and Labour Court, Budapest, Hungary)
Applicant: WebMindLicenses Kft.
Defendant: Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság
Rapporteur: E. Jarašiūnas
Advocate General: M. Wathelet
Bench: 5 judges
M. Ilešič, K. Lenaerts, C. Toader, E. Jarašiūnas, C.G. Fernlund
Language: Hungarian
Official: CURIA · EUR-Lex 62014CJ0419

Topics

Charter of Fundamental Rights Freedom of establishment Freedom to provide services Fundamental rights Value added tax

History · 1 version

17 Dec 2015Reading

Connections

Interprets 5: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Charter of Fundamental Rights of the European Union (consolidated 2016)3 provisions; Treaty on European Union (consolidated 2016); Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)
Cited by 14: État luxembourgeois v B and Others (C-245/19, C-246/19); Vivendi SE v European Commission (T-1097/23); Lagardère SA v European Commission (T-1119/23); RTL Nederland BV and RTL Nieuws BV v Minister van Infrastructuur en Waterstaat (C-451/22); Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o (C-114/22); Meta Platforms Ireland Ltd, formerly Facebook Ireland Ltd v European Commission (T-451/20); Meta Platforms Ireland Ltd, formerly Facebook Ireland Ltd v European Commission (T-452/20); Aquila Part Prod Com S.A v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-512/21); UAB 'HA.EN.' v Valstybinė mokesčių inspekcija (C-227/21); DuoDecad Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-596/20)11 provisions; SC Cridar Cons SRL v Administraţia Judeţeană a Finanţelor Publice Cluj and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca (C-582/20)2 provisions; Ferimet SL v Administración General del Estado (C-281/20); FN and Others v Übernahmekommission (C-546/18); SK Telecom Co. Ltd. v Finanzamt Graz-Stadt (C-593/19)
Cites 17: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions; Charter of Fundamental Rights of the European Union (consolidated 2016)7 provisions; Treaty on European Union (consolidated 2016); Volker und Markus Schecke GbR and Hartmut Eifert v Land Hessen (C-92/09, C-93/09); YS v Minister voor Immigratie, Integratie en Asiel and Minister voor Immigratie, Integratie en Asiel v M and S (C-141/12, C-372/12); Peter Gauweiler and Others v Deutscher Bundestag (C-62/14); Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Åklagaren v Hans Åkerberg Fransson (C-617/10); Ufficio IVA di Piacenza v Belvedere Costruzioni Srl (C-500/10); Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast); Criminal proceedings against R (C-285/09); Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise (C-255/02); Her Majesty’s Commissioners of Revenue and Customs v Paul Newey (C-653/11); Sophie Mukarubega v Préfet de police and Préfet de la Seine-Saint-Denis (C-166/13); Ministero dell’Economia e delle Finanze v Part Service Srl (C-425/06); Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue (C-196/04); Welmory sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku (C-605/12)