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European Union
Berlington Hungary Tanácsadó és Szolgáltató kft and Others v Magyar Állam (C-98/14)
Judgment
Consideration of the questions referred
The existence of infringements of Dire…
97

Berlington Hungary Tanácsadó és Szolgáltató kft and Others v Magyar Állam (C-98/14)

Judgment of 11 Jun 2015law://eu/cjeu/2014/c-98-14/para_97@2026-11-10

97Accordingly, tax legislation such as that at issue in the main proceedings, which is not accompanied by any technical specification or any other requirement with which it is purportedly intended to ensure compliance, cannot be described as a ‘de facto technical regulation’.

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

Key facts

Court: Court of Justice · First Chamber
Case: C-98/14 · ECLI:EU:C:2015:386
Decided: 11 Jun 2015
Procedure: Preliminary reference · referred by the Fővárosi Törvényszék (Hungary)
Applicants: Berlington Hungary Tanácsadó és Szolgáltató kft; Lixus Szerencsejáték Szervező kft and 3 more
Lixus Projekt Szerencsejáték Szervező kft; Lixus Invest Szerencsejáték Szervező kft; Megapolis Terminal Szolgáltató kft
Defendant: Magyar Állam (Hungarian State)
Rapporteur: S. Rodin
Advocate General: N. Jääskinen
Bench: 5 judges
A. Tizzano, S. Rodin, A. Borg Barthet, M. Berger, F. Biltgen
Language: Hungarian
Official: CURIA · EUR-Lex 62014CJ0098

Topics

Approximation of laws Freedom of establishment Freedom to provide services Measures having equivalent effect

History · 1 version

11 Jun 2015Reading

Connections

Interprets 2: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Directive 98/34/EC of the European Parliament and of the Council of 22 June 1998 laying down a procedure for the provision of information in the field of technical standards and regulations
Cited by 24: Harman International Industries, Inc. v AB SA (C-175/21); Criminal proceedings against X (C-390/18); INTERZERO Trajnostne rešitve za svet brez odpadkov d.o.o. and Others and Surovina, družba za predelavo odpadkov d.o.o. and Others (C-254/23); NK v Bezirkshauptmannschaft Feldkirch (C-55/22); Criminal proceedings against Luc Vanderborght (C-339/15); Vorarlberger Landes- und Hypothekenbank AG v Finanzamt Feldkirch (C-625/17); Admiral Gaming Network Srl and Others v Agenzia delle Dogane e dei Monopoli and Others (C-475/20); FB v European Lotto and Betting Ltd and Deutsche Lotto-und Sportwetten ltd (C-440/23); JP v Ministre de la Transition écologique and Premier ministre (C-61/21); Pharmacie populaire – La Sauvegarde SCRL v État belge and Pharma Santé – Réseau Solidaris SCRL v État belge (C-52/21); Marie-Christine Arnautu v European Parliament (T-740/20); Joëlle Mélin v European Parliament (T-51/20); Firma Z v Finanzamt Y (C-802/19); BONVER WIN, a. s. v Ministerstvo financí ČR (C-311/19); Admiral Sportwetten GmbH and Others v Magistrat der Stadt Wien (C-711/19)2 provisions; CO v Comune di Gesturi (C-670/18); Lietuvos Respublikos Seimo narių grupė (C-2/18); Oana Mădălina Călin v Direcţia Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Dâmboviţa and Others (C-676/17); Agrenergy Srl and Fusignano Due Srl v Ministero dello Sviluppo Economico (C-180/18, C-286/18, C-287/18); Jean-François Jalkh v European Parliament (T-27/17); Jean-François Jalkh v European Parliament (T-26/17); Sporting Odds Limited v Nemzeti Adó- és Vámhivatal Központi Irányítása (C-3/17); Global Starnet Ltd v Ministero dell'Economia e delle Finanze and Amministrazione Autonoma Monopoli di Stato (C-322/16); Unibet International Ltd v Nemzeti Adó- és Vámhivatal Központi Hivatala (C-49/16)
Cites 17: Treaty on the Functioning of the European Union (consolidated 2016)8 provisions; Charter of Fundamental Rights of the European Union (consolidated 2016)2 provisions; Treaty on European Union (consolidated 2016); Directive 98/34/EC of the European Parliament and of the Council of 22 June 1998 laying down a procedure for the provision of information in the field of technical standards and regulations; José Manuel Blanco Pérez and María del Pilar Chao Gómez v Consejería de Salud y Servicios Sanitarios and Principado de Asturias (C-570/07, C-571/07); ASM Brescia SpA v Comune di Rodengo Saiano (C-347/06); Fortuna sp. z o.o. and Others v Dyrektor Izby Celnej w Gdyni (C-213/11, C-214/11, C-217/11); Criminal proceedings against Massimiliano Placanica, Christian Palazzese and Angelo Sorricchio (C-338/04, C-359/04, C-360/04); Alpine Investments BV v Minister van Financiën (C-384/93); Åklagaren v Hans Åkerberg Fransson (C-617/10); Brasserie du Pêcheur SA v Bundesrepublik Deutschland and The Queen v Secretary of State for Transport, ex parte: Factortame Ltd and others (C-46/93, C-48/93); Ålands vindkraft AB v Energimyndigheten (C-573/12); Questore di Verona v Diego Zenatti (C-67/98); Cristiano Blanco and Pier Paolo Fabretti v Agenzia delle Entrate — Direzione Provinciale I di Roma — Ufficio Controlli (C-344/13, C-367/13); Vereniging voor Energie, Milieu en Water and Others v Directeur van de Dienst uitvoering en toezicht energie (C-17/03); Danske Slagterier v Bundesrepublik Deutschland (C-445/06); Elliniki Radiophonia Tiléorassi AE and Panellinia Omospondia Syllogon Prossopikou v Dimotiki Etairia Pliroforissis and Sotirios Kouvelas and Nicolaos Avdellas and others (C-260/89)