Advocate General Kokott of the ECJ issued her opinion on December 14, 2023, in the case of MAX7 Design Kft. v. Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Case C-519/22). The case concerns the cancellation of a VAT identification number due to the failure to provide a tax guarantee, and whether it aligns with the freedom to conduct a business as outlined in the VAT Directive (2006/112) and the Charter of Fundamental Rights of the European Union.
Source GVC
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