Press Release: Judgment in Case C-385/12. Hervis Sport- és Divatkereskedelmi Kft. v Nemzeti Adó- és Vámhivatal Közép-dunántúli Regionális Adó Főigazgatósága

Taxation which disadvantages undertakings linked, within a group, to companies established in another Member State constitutes indirect discrimination on the basis of the registered office of the companies.

Such could be the case of the Hungarian tax on the turnover of store retail trade payable by all of those undertakings on the basis of their overall turnover.

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