Comments on ECJ C-532/23: Hungarian VAT Deduction Rules and Late Payment Interest Refunds

• ECJ ruling on Hungarian VAT deduction rules published in EU Official Gazette
• Case involved taxpayer unable to deduct input VAT initially due to payment regulations
• Legislative amendment allowed for deductions following court ruling
• Tax agency refused to pay interest on taxpayer’s refunds
• ECJ determined taxpayers entitled to claim VAT refund and late payment interest for regulatory infringements
• Taxpayers can submit second claim for interest related to same EU law infringement
• Second claim for interest can be made based on new case law
• Each EU member state can establish procedures for supplementing initial claims for late payment interest

Source: globalvatcompliance.com

See also

• C-532/23 (Lear Corporation Hungary) – Order – Refund of VAT and late payment interest due to a regulatory requirement infringing EU law

---

Click on the logo to visit the website

---

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.

---

---