- ECJ issued a ruling on Hungarian input VAT deduction rules
- Taxpayers can claim VAT refunds and late payment interest for regulatory infringements
- Second claim for interest is permissible even after time limitation
- Taxpayers can pursue interest claims based on new case law
- EU countries have discretion to establish procedures for late payment interest claims.
Source: globalvatcompliance.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
