VATupdate

Comments on ECJ C-746/22: Time limits for evidence for the refund of VAT to taxable persons not established in the Member State

The European Court’s Judgment in Slovenské Energetické Strojárne (C-746/22) ruled that Hungary’s closure of a taxpayer’s VAT refund claim, due to not meeting the 1-month time limit for providing requested information, breached general...

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