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Comments on ECJ C-289/22: A preliminary ruling regarding the Hungarian VAT deduction rules

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

See also C-289/22 (A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt.) – Order – Whether the right to deduct input VAT can be seen as tax evasion


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