Case C-261/05: 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 (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 )