Court of Justice (Grand Chamber) 5 February 2014, 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 110 · 05-02-2014

JUDGMENT OF THE COURT (Grand Chamber) 5 February 2014 ( *1 ) ‛Request for a preliminary ruling — Direct taxation — Freedom of establishment — National tax legislation establishing an exceptional tax on the turnover of store retail trade — Retail store chains — Existence of a discriminatory effect — Indirect discrimination’ In Case C‑385/12, REQUEST for a preliminary ruling under Article 267 TFEU

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