Advocate General Kokott has given an opinion in the case Hervis Sport- és Divetkereskedelmi.
According to Advocate General Kokott the Hungarian special tax applicable to the retail trade does not discriminate against foreign undertakings. Kokott points out however that the Hungarian special tax may infringe the VAT Directive. According to that directive, Member States are prohibited from levying taxes which can be characterised as turnover taxes. It is thus finally for the Hungarian Court to examine whether the special tax is compatible with the VAT Directive.