Judgment of the Court (Third Chamber) of 15 April 2010 (Reference for a preliminary ruling from the Pest Megyei Bíróság (Hungary)) — CIBA Speciality Chemicals Central and Eastern Europe Szolgáltató, Tanácsadó és Keresdedelmi Kft. v Adó- és Pénzügyi Ellenőrzési Hivatal Hatósági Főosztály

(Case C-96/08) (1)

(Freedom of establishment - Direct taxation - Vocational training levy - Basis for calculating the levy to be paid by undertakings established in the national territory - Account taken of the wage costs of workers employed in a branch established in another Member State - Double taxation - Whether it is possible to reduce gross liability to the levy)

2010/C 148/06

Language of the case: Hungarian

Referring court

Pest Megyei Bíróság

Parties to the main proceedings

Applicant: CIBA Speciality Chemicals Central and Eastern Europe Szolgáltató, Tanácsadó és Keresdedelmi Kft.

Defendants: Adó- és Pénzügyi Ellenőrzési Hivatal Hatósági Főosztály

Re:

Reference for a preliminary ruling — Pest Megyei Bíróság — Interpretation of Articles 43 EC and 48 EC — National rules requiring account to be taken, for the purposes of determining the basis for the vocational training levy of a company established on national territory, of the wage costs of workers employed in a branch established in another Member State, even if the company in question is subject to an equivalent charge, by reason of the employment of those workers, in that other Member State

Operative part of the judgment

Articles 43 EC and 48 EC preclude Member State legislation under which an undertaking, which has its seat in that State, is obliged to pay a levy such as the vocational training levy, the amount of which is calculated on the basis of its wage costs including those wage costs incurred at a branch of that undertaking established in another Member State, if, in practice, such an undertaking is prevented, with regard to that branch, from benefiting from the possibilities provided for in that legislation of reducing that levy or from having access to those possibilities.

(1)  OJ C 142, 7.6.2008.