ECJ Cases C-564/15 and C-691/17 – Comments – In case VAT has been wrongly charged instead of the application of the Reverse-Charge mechanism, the customer can not deduct the input VAT. Invoice needs to be corrected!!!

The Court of Justice of the European Union issued judgments in two value added tax (VAT) cases concerning application of the reverse-charge mechanism in Hungary. Comments on cases C-564/15 (Farkas) and C-691/17 (PORR Építési Kft).

For case C-564/15, click HERE

For case C-691/17, click HERE