Comments on ECJ C-615/21: Hungarian practice in imposing VAT assessments EU-proof

• The EU Court of Justice has ruled that suspending the limitation period for determining VAT during the entire duration of a judicial review is not contrary to EU law.
• The number of times the administrative tax procedure is repeated after the assessment is irrelevant.
• The case in question involves Napfény-Toll KFt., which wrongly deducted input tax in 2010 and 2011.
• The Hungarian court is asking a preliminary question in this case, and the EU court has ruled that there is no time limit within which the Tax and Customs Administration must determine VAT, and therefore, no specification for when such a time limit must be suspended.

Source Taxlive

See also

• C-615/21 (Napfeny Toll) – Judgment – Suspension of Limitation Period for VAT Determination in Judicial Review Proceedings

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