Case C-96/08: Judgment of the Court (Third Chamber) of 15 April 2010 (Reference for a preliminary ruling from the Pest Megyei Bíróság (Hungary)) — CIBA Speciality Chemicals Central and Eastern Europe Szolgáltató, Tanácsadó és Keresdedelmi Kft. v Adó- és Pénzügyi Ellenőrzési Hivatal Hatósági Főosztály (Freedom of establishment — Direct taxation — Vocational training levy — Basis for calculating the levy to be paid by undertakings established in the national territory — Account taken of the wage costs of workers employed in a branch established in another Member State — Double taxation — Whether it is possible to reduce gross liability to the levy)