- The European Court of Justice (ECJ) ruled that the Hungarian tax authority was justified in denying Pegazus Busz Fuvarozó Kft’s input VAT deduction claim.
- The tax authority found the subcontracting arrangements to be artificial and intended to circumvent social security contribution obligations.
- Pegazus Busz Fuvarozó Kft had subcontracted work to various subcontractors, which the tax authority deemed economically unrealistic.
- The referring court had doubts about the presence of actual tax fraud and questioned the sufficiency of the tax authority’s proof.
- The referring court asked the ECJ whether a national court must make a new preliminary reference to the ECJ if it plans to deviate from a previous ECJ ruling in the same case.
Source: nlfiscaal.nl
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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