Official Journal of the European Union

C 154/4

Order of the Court (Fourth Chamber) of 9 February 2006 (reference for a preliminary ruling from the Komárom-Esztergom Megyei Bíróság) — Lakép Kft., Pár-Bau Kft., Rottelma Kft. v Komáron-Esztergom Megyei Közigazgatási Hivatal

(Case C-261/05) (1)

(Article 104(3), first subparagraph, of the Rules of Procedure - Accession to the European Union - Sixth Directive 77/388/EEC - Application ratione temporis - Article 33 - Local tax on economic operations - Lack of jurisdiction of the Court )

(2006/C 154/07)

Language of the case: Hungarian


Applicants: Lakép Kft., Pár-Bau Kft., Rottelma Kft.

Defendant: Komáron-Esztergom Megyei Közigazgatási Hivatal


Reference for a preliminary ruling — Komárom-Esztergom Megyei Bíróság — Interpretation of Art. 33 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Prohibition of taxes capable of being characterised as turnover taxes — National rules authorising the local authorities to introduce a tax on economic operations

Operative part of the order

The Court of Justice of the European Communities does not have the jurisdiction to answer the questions referred by the Komárom-Esztergom Megyei Bíróság.

(1)  OJ C 205, 20.08.2005.