Comments on ECJ C-397/21: Hungarian VAT rules on refund to VAT paid wrongly

The European Court of Justice (ECJ) issued the preliminary ruling for Case No. C-397/21. This is in response to a request for a refund of the VAT that was incorrectly applied to a transaction that included assets located in another member state and was not subject to VAT in Hungary.

Source: GVC

See also

• ECJ C-397/21 (HUMDA) – Judgment – Refund of wrongly charged VAT by the tax authorities if supplier has gone into liquidation

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