The ECJ published an advocate general opinion in Case No. 596/20 on February 10, clarifying Hungarian VAT determination rules for cross-border IT services. Both the Hungarian and Portuguese tax authorities claim VAT is payable on IT support services in their respective member states. The Hungarian tax authorities seems to imply an intention of abuse. Unusual, as the service user, whether in Hungary or Portugal, would seem to be entitled to VAT recovery.
Source: GVC
Latest Posts in "European Union"
- Transfer Pricing Adjustments and VAT Implications: Impact of Recent CJEU Decisions
- VAT Treatment of Loyalty Points in Lyko’s Scheme: Not Classified as Vouchers, Says AG Kokott
- Impact of New EU VAT Framework on Italian Distance Sales and Imported Goods
- CJEU to Rule on Danish VAT Group Ownership Law Compatibility with EU Directive
- EU Mandates Textile EPR: Brands Must Adapt to New Waste Framework Directive