Request for a preliminary ruling from the Tatabányai Közigazgatási és Munkaügyi Bíróság in the case Szabó.

May Articles 26(2) TFEU, 35 TFEU and 56 TFEU be interpreted as precluding rules of a Member State such as those in Paragraphs 24/C and 24/D of the General Tax Law where, under such rules, a Hungarian company which carries on business partly in other Member States of the European Union may not appoint as a senior executive a Hungarian citizen who has previously held a senior executive position in another Hungarian company which carries on business in the internal market, solely on the ground that that other Hungarian company has accumulated a tax debt of a certain level, when the accumulation of that debt is not attributable to that Hungarian citizen in his capacity as a former senior executive?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


Gerelateerde artikelen