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Comments on ECJ C-746/22: Non-Established Taxpayers can seek VAT Refund with additional documents on Appeal

According to the decision of the Court of Justice of the European Union of 16 May 2024 (C-746/22), the Hungarian rule that does not allow foreign taxpayers in VAT refund cases to submit their documents even in the appeal procedure is contrary to EU law.

  • ECJ decision allows non-established taxpayers to submit documents for VAT refund even in appeal procedure
  • Foreign businesses in EU can now reclaim VAT in special procedure governed by Directive 2008/9
  • Hungarian rule of not allowing additional documents in appeal procedure found to be contrary to EU law by ECJ
  • Decision may also help taxpayers seeking refund from other Member States
  • ECJ decision based on principles of VAT neutrality, effectiveness, and right to good administration


For full ECJ Case, see HERE

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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