Questions have been raised to the ECJ by the Hungarian court.
- Vikingo is a wholesaler in sugar and confectionery.
- On the same location as where Vikingo is based, another company is also based: Nikus Kft site.
- The driver of these two companies is the same person.
- Nikus Kft. produces the confectionery that Vikingo packs, stores and sells.
- Vikingo has an agreement with Freest Kft. for the delivery of ten packaging machines and one loading machine and claimed input VAT.
- Freest Kft. purchased these goods from SPDC Kft., which in turn had acquired them from Free-Gold Kft. Bee
- During a tax audit, the VAT authorities imposed an assessment.
- The authorities argue that Vikingo’s goal was to create an artificial input VAT claim for itself.
- The questions focus on what proof is required to substantiate input VAT recovery.
- There are also questions regarding chain transactions and proportionality of sanctions.
Source: minbuza.nl (Dutch)
