Comments on ECJ C-746/22: Contradiction with EU law according to AG in Hungarian VAT refund procedure

Advocate General Szpunar concludes that Hungary’s disregard of additional information provided during an objection procedure for a VAT refund application is contrary to EU law, regardless of whether the information could have been provided earlier. This is only acceptable if Hungarian law provides effective legal remedies in case the proceedings are terminated.

Source Taxlive

See also

C-746/22 (Slovenske Energeticke Strojarne) – AG Opinion – A one-month period for providing additional information for a VAT refund cannot be considered mandatory

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