Comments on ECJ C-615/21: Unlimited limitation period when determining VAT assessment according to AG CJEU not contrary to EU law

Advocate General Rantos concludes that it is not contrary to EU law for the limitation period in Hungary, in VAT cases, to be suspended for the entire duration of legal proceedings.

Source Taxlive

See also

• ECJ C-615/21 (Napfeny Toll) – AG Opinion – Unreasonably long duration of the tax procedure for assessing the substantive conditions of the right to deduct VAT

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