Judgment_paragraph 46 · Tüke Busz Közösségi Közlekedési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-391/22)

46Lastly, in the fourth place, the literal, contextual and teleological interpretation of Article 7(3)(b) of Directive 2003/96 is supported by the travaux préparatoires relating to that directive, from which it is clear that the EU legislature intended to create a strictly circumscribed framework in which differentiated rates of taxation may be provided for the same product.

Tüke Busz Közösségi Közlekedési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-391/22)

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