Case C-363/20: Judgment of the Court (Eighth Chamber) of 13 January 2022 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — MARCAS MC Szolgáltató Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Companies — Corporate tax — Tax audit — Scope of application of EU law — Charter of Fundamental Rights of the European Union — Article 51(1) — Implementation of EU law — Absence — Fourth Directive 78/660/EEC — Annual accounts of certain types of companies — Accounting of revenue from intellectual property rights — Article 2(3) — Principle of true and fair view — Article 31 — Valuation of items in the annual accounts — Compliance with accounting principles)