The European Court’s Judgment in Slovenské Energetické Strojárne (C-746/22) ruled that Hungary’s closure of a taxpayer’s VAT refund claim, due to not meeting the 1-month time limit for providing requested information, breached general principles. The Court emphasized the sacrosanct right of taxable persons to recover VAT, except in cases of fraud or specific EU law blocks. The next Talking Points issue will be on Thursday 30 May due to the May Bank Holiday.
Source KPMG
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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