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European Union
Glencore Agriculture Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-189/18)
Consideration of the questions referred
The scope of judicial review under Art…
66

Glencore Agriculture Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-189/18)

Judgment of 16 Oct 2019law://eu/cjeu/2018/c-189-18/para_66@2026-11-11

66In that regard, it should be pointed out that, as the Advocate General observed in point 74 of his Opinion, statements and findings of administrative authorities cannot bind the courts.

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

Key facts

Court: Court of Justice · Fifth Chamber
Case: C-189/18 · ECLI:EU:C:2019:861
Decided: 16 Oct 2019
Procedure: Preliminary reference · referred by the Fővárosi Közigazgatási és Munkaügyi Bíróság (Budapest Administrative and Labour Court, Hungary)
Applicant: Glencore Agriculture Hungary Kft.
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Rapporteur: I. Jarukaitis
Advocate General: M. Bobek
Bench: 5 judges
E. Regan, I. Jarukaitis, E. Juhász, M. Ilešič, C. Lycourgos
Language: Hungarian
Official: CURIA · EUR-Lex 62018CJ0189

Topics

Charter of Fundamental Rights

History · 1 version

16 Oct 2019Reading

Connections

Interprets 2: Charter of Fundamental Rights of the European Union (consolidated 2016)2 provisions; Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 22: LM v Bezirkshauptmannschaft Hartberg-Fürstenfeld (C-219/20); Servizio Elettrico Nazionale SpA and Others v Autorità Garante della Concorrenza e del Mercato and Others (C-377/20); Financijska agencija v Hann-Invest d.o.o. and Others (C-554/21); Elena Petrovna Timchenko v Council of the European Union (T-602/24); Akgün Seramik Sanayi ve Ticaret AŞ and Others v European Commission (T-231/23); M. B. v Dyrektor Izby Administracji Skarbowej we Wrocławiu (C-277/24)2 provisions; C SPRL v contreAdministrația Județeană a Finanțelor Publice (AJFP) Cluj and Direcția Generală Regională a Finanțelor Publice (DGRFP) Cluj-Napoca (C-696/22); José María Galván Fernández-Guillén v Single Resolution Board (T-340/20); Antonio Del Valle Ruíz and Others v Single Resolution Board (T-302/20); Green Power Technologies, SL v Key Digital Technologies Joint Undertaking (T-533/20); Aquila Part Prod Com S.A v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-512/21)2 provisions; GM v Országos Idegenrendészeti Főigazgatóság and Others (C-159/21); UAB 'HA.EN.' v Valstybinė mokesčių inspekcija (C-227/21); Fundación Tatiana Pérez de Guzmán el Bueno and Stiftung für Forschung und Lehre (SFL) v Single Resolution Board (T-481/17); UN v Subdelegación del Gobierno en Pontevedra (C-409/20); 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); Ukrselhosprom PCF LLC and Versobank AS v European Central Bank (T-351/18); FN and Others v Übernahmekommission (C-546/18); Global Silicones Council and Others v European Commission (T-226/18); X v College van burgemeester en wethouders van de gemeente Purmerend (C-120/19); Marvin M. v Kreis Heinsberg (C-112/19)
Cites 23: Treaty on the Functioning of the European Union (consolidated 2016); Charter of Fundamental Rights of the European Union (consolidated 2016)3 provisions; Berlioz Investment Fund SA v Directeur de l'administration des contributions directes (C-682/15); Dragoș Constantin Târșia v Statul român and Serviciul Public Comunitar Regim Permise de Conducere si Inmatriculare a Autovehiculelor (C-69/14); Juan Carlos Sánchez Morcillo and María del Carmen Abril García v Banco Bilbao Vizcaya Argentaria SA (C-169/14); 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); Consorci Sanitari del Maresme v Corporació de Salut del Maresme i la Selva (C-203/14); European Commission v Ireland and Others (C-89/08); Criminal proceedings against Giuseppe Astone (C-332/15); WebMindLicenses kft v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság (C-419/14); Limburgse Vinyl Maatschappij NV (LVM), DSM NV and DSM Kunststoffen BV, Montedison SpA, Elf Atochem SA, Degussa AG, Enichem SpA, Wacker-Chemie GmbH and Hoechst AG and Imperial Chemical Industries plc (ICI) v Commission of the European Communities (C-238/99 P, C-244/99 P, C-245/99 P, C-247/99 P, C-250/99 P, C-251/99 P, C-252/99 P, C-254/99 P); Scotch Whisky Association v Michael Klotz (C-44/17); UBS Europe SE and Alain Hondequin and Others v DV and Others (C-358/16); Europa Way Srl and Persidera SpA v Autorità per le Garanzie nelle Comunicazioni and Others (C-560/15); Willy Kempter KG v Hauptzollamt Hamburg-Jonas (C-2/06); Sophie Mukarubega v Préfet de police and Préfet de la Seine-Saint-Denis (C-166/13); Aalborg Portland A/S, Irish Cement Ltd, Ciments français SA, Italcementi - Fabbriche Riunite Cemento SpA, Buzzi Unicem SpA and Cementir - Cementerie del Tirreno SpA v Commission of the European Communities (C-204/00 P, C-205/00 P, C-211/00 P, C-213/00 P, C-217/00 P, C-219/00 P); SC Paper Consult SRL v Direcţia Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Bistriţa Năsăud (C-101/16); Hristo Byankov v Glaven sekretar na Ministerstvo na vatreshnite raboti (C-249/11); Ordre des barreaux francophones et germanophone and Others v Conseil des ministres (C-543/14); Volkswagen AG v Finančné riaditeľstvo Slovenskej republiky (C-533/16); Kühne & Heitz NV v Produktschap voor Pluimvee en Eieren (C-453/00)