- ECJ issued preliminary ruling on Hungarian VAT rules for Case No. C-746/22
- Slovak company in energy sector sought input VAT refund for services in Hungary
- First-tier tax authority denied refund for lack of information
- Second-tier tax authority upheld decision
- ECJ ruled taxpayer must be informed of basis for denial
- Taxpayer allowed to provide additional information beyond one-month period
- Tax authority can discontinue refund procedure if necessary information not provided
Source: news.bloombergtax.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.
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