- The ECJ issued a preliminary ruling on Hungarian input VAT deduction rules in Case No. T-363/25.
- A Hungarian company’s VAT deduction was denied by tax authorities, claiming the invoice was fictitious.
- The ECJ ruled that VAT deduction cannot be denied solely due to unreliable invoices or incorrect parties if goods were supplied, used for taxable activities, and VAT obligations were met.
- The ruling interprets Directive 2006/112/EC to protect taxpayers when there is no loss to the state budget.
Source: news.bloombergtax.com
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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