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VAT

ECJ Cases C-564/15 and C-691/17 – Comments – VAT reverse-charge mechanism, input VAT deduction (CJEU judgments)

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).

Source: KPMG

For case C-564/15, click HERE

For case C-691/17, click HERE

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