Court of Justice of the European Union · Judgment

C-279/22CH v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Decided: 2023-10-05
ECLI: ECLI:EU:C:2023:734
CELEX: 62022CJ0279
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Directive 2013/34/EU – Annual financial statements, consolidated financial statements and related reports of certain types of undertakings – Scope of application – Funds of a company used by an employee of that company – Determination of the taxable basis of that employee’s income including those funds.

Interprets

CSRD — Directive (EU) 2022/246432022L2464

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

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