Court of Justice 5 September 2013, C‑385/12 (Hervis Sport- és Divatkereskedelmi Kft. v Nemzeti Adó- és Vámhivatal Közép-dunántúli Regionális Adó Főigazgatósága.)

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European Union · · · Cited by 18 · 05-09-2013

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 5 September 2013 ( 1 ) Case C‑385/12 Hervis Sport- és Divatkereskedelmi Kft. v Nemzeti Adó- és Vámhivatal Közép-dunántúli Regionális Adó Főigazgatósága (Request for a preliminary ruling from the Székesfehérvári Törvényszék (Hungary)) ‛Tax law — Freedom of establishment — Article 401 of Directive 2006/112/EC — National tax on store retail trade in

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