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European Union
Tesco-Global Áruházak Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-323/18)
Consideration of the questions referred
The first question
Substance
51

Tesco-Global Áruházak Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-323/18)

Judgment of 3 Mar 2020law://eu/cjeu/2018/c-323-18/para_51@2026-11-12

51In that regard, it is clear from settled case-law that the purpose of the legislation concerned must be taken into consideration (judgment of 5 February 2014, Hervis Sport- és Divatkereskedelmi, C‑385/12, EU:C:2014:47, paragraph 21 and the case-law cited).

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

Key facts

Court: Court of Justice · Grand Chamber
Case: C-323/18 · ECLI:EU:C:2020:140
Decided: 3 Mar 2020
Procedure: Preliminary reference · referred by the Fővárosi Közigazgatási és Munkaügyi Bíróság (Administrative and Labour Court, Budapest, Hungary)
Applicant: Tesco-Global Áruházak Zrt.
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Rapporteur: J.‑C. Bonichot
Advocate General: J. Kokott
Bench: 13 judges
K. Lenaerts, R. Silva de Lapuerta, J.‑C. Bonichot, E. Regan, P.G. Xuereb, L.S. Rossi, I. Jarukaitis, E. Juhász, M. Ilešič, J. Malenovský, L. Bay Larsen, K. Jürimäe, N. Piçarra
Language: Hungarian
Official: CURIA · EUR-Lex 62018CJ0323

Topics

Freedom of establishment

History · 1 version

3 Mar 2020Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions
Cited by 16: Proceedings brought by Boriss Cilevičs and Others (C-391/20)2 provisions; Consorzio Italian Management and Catania Multiservizi SpA v Rete Ferroviaria Italiana SpA (C-561/19); ˮGrossmaniaˮ Mezőgazdasági Termelő és Szolgáltató Kft v Vas Megyei Kormányhivatal (C-177/20); F S.A. v Dyrektor Krajowej Informacji Skarbowej (C-18/23); Cofidis v Autoridade Tributária e Aduaneira (C-340/22); Viasat Broadcasting UK Ltd v TV2/Danmark A/S and Kingdom of Denmark (C-445/19); SIA „KOB” v Madonas novada pašvaldības Administratīvo aktu strīdu komisija (C-206/19); European Commission v Hungary (C-144/24)4 provisions; X BV v Staatssecretaris van Financiën (C-585/22); Nord Vest Pro Sani Pro SRL v Administraţia Judeţeană a Finanţelor Publice Satu Mare and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca (C-387/22); Agenzia delle Entrate v Contship Italia SpA (C-433/21); AllianzGI-Fonds AEVN v Autoridade Tributária e Aduaneira (C-545/19)2 provisions; European Commission v European Food SA and Others (C-638/19 P); UBS Real Estate Kapitalanlagegesellschaft mbH v Agenzia delle Entrate (C-478/19)2 provisions; European Commission v Republic of Poland (C-562/19 P); European Commission v Hungary (C-596/19 P)
Cites 13: Treaty on the Functioning of the European Union (consolidated 2016)12 provisions; Stadt Wuppertal v Maria Elisabeth Bauer and Volker Willmeroth v Martina Broßonn (C-569/16, C-570/16); Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Eesti Pagar AS v Ettevõtluse Arendamise Sihtasutus and Majandus- ja Kommunikatsiooniministeerium (C-349/17); Hervis Sport- és Divatkereskedelmi Kft. v Nemzeti Adó- és Vámhivatal Közép-dunántúli Regionális Adó Főigazgatósága (C-385/12)2 provisions; Deutsche Lufthansa AG v Flughafen Frankfurt-Hahn GmbH (C-284/12); Asociación Nacional de Grandes Empresas de Distribución (ANGED) v Generalitat de Catalunya (C-233/16); Asociación Nacional de Grandes Empresas de Distribución (ANGED) v Diputación General de Aragón (C-236/16, C-237/16); Transalpine Ölleitung in Österreich GmbH and Others v Finanzlandesdirektion für Tirol and Others (C-368/04); Felixstowe Dock and Railway Company Ltd and Others v The Commissioners for Her Majesty’s Revenue & Customs (C-80/12); Air Liquide Industries Belgium SA v Ville de Seraing and Province de Liège (C-393/04, C-41/05); Slowakische Republik v Achmea BV (C-284/16); Carrefour Hypermarchés SAS and Others v Ministre des Finances et des Comptes publics (C-510/16)