Opinion of Mr Advocate General Mazák delivered on 9 December 2010.

European Commission v Republic of Hungary.#Failure of a Member State to fulfil obligations - Freedom of movement for persons - Freedom of establishment - Purchase of property for use as a new principal residence - Establishing the basis of assessment for the tax levied on the purchase of real property - Deduction of the value of the residence sold from the value of the residence purchased - Exclusion of that deduction if the property sold is not situated within the national territory.#Case C-253/09.
Opinion of Mr Advocate General Mazák delivered on 9 December 2010.