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Jurisdiction(s):
United Kingdom
Key definition
COL definition

What does COL mean? In nuclear project work, COL means a US Nuclear Regulatory Commission Combined License that authorises construction of a new reactor and, once pre-operational conditions are met, its operation. It is a defined US regulatory instrument under 10 CFR Part 52, combining what were historically separate construction permits and operating licences. A COL typically incorporates design certification references and site-specific Inspections, Tests, Analyses and Acceptance Criteria (ITAAC) that must be satisfied before fuel load. For UK and Irish practitioners, COL is encountered in cross-border M&A, project finance, due diligence and contracts involving US new nuclear build. It does not exist in...

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CJEU: Progressive Hungarian telecoms turnover tax not integral to State aid; State aid challenge inadmissible absent hypothecation—Vodafone Magyarország (C‑75/18) (3 March 2020)

Practice notes
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CASE HUB ARCHIVED — this archived case hub captures the position as at the date of the judgment of 3 March 2020; it is no longer maintained. See further, the timeline and related/relevant cases

Case facts

Outline

Case C-75/18 Vodafone Magyarország — a reference from Hungary seeking clarification on whether, among other tax matters, progressively taxing economically stronger undertakings amounts to unlawful State aid in favour of weaker undertakings

Latest developments

On 21 January 2020, the Court of Justice handed down its judgment

Parties

  • Vodafone Magyarország Mobil Távközlési Zrt. (Vodafone). Vodafone is a Hungarian public limited company. Its sole shareholder is Vodafone Europe BV, a company registered in the Netherlands

Market

Telecommunications

Background to reference

The matter stems from a tax audit of Vodafone covering 1 April 2011 to 31 March 2015. Following that audit, the Finanzverwaltung (the Hungarian tax authority) identified a tax shortfall of HUF 8.371m payable by Vodafone and consequently levied additional tax surcharges and fines. As an appeal against that decision succeeded only in part, Vodafone brought the present proceedings before the Fővárosi Közigazgatási és Munkaügyi Bíróság (the referring court)...

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Web page updated on 21/05/2026

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