The European Court of Justice (ECJ) released a preliminary ruling in Case No. C-289/22, addressing the Hungarian value-added tax (VAT) deduction rules.
The case in question concerned a company that utilized temporary employment agencies to hire subcontractors and workers, resulting in a chain of services. The tax authority found that these agencies were involved in a string of fraudulent activities, which raised concerns about the company’s compliance as well as its liability for any indirect involvement in fraudulent activities committed by the agencies.
Source: GVC
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