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
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "European Union"
- Briefing document & Podcast: ViDA’s Single EU VAT Registration
- VAT Concepts Explained: Chain Transactions/Triangulation
- E-Invoicing in France, Germany, and Italy: Systems, Timelines, and Regulatory Models Compared
- EU Council and Parliament Agree on Major Customs Reform, Introducing Single Data Hub and New Authority
- EU Reaches Historic Agreement on Customs Union Reform, Modernising Rules for E-Commerce and Trade
