ECJ Archívum - PKF Hungary
2024. 03. 13.

The taxable person status and the right to VAT-deduction may not depend on a minimum return on assets

C‑341/22. – Feudi di San Gregorio Aziende Agricole SpA | The VAT Directive precludes national regulation that ties the taxable person status to reaching a certain income threshold […]
2024. 03. 01.

The European Court has delivered another judgment regarding the value-added tax on unpaid consideration

C‑314/22.  – „Consortium Remi Group” AD | The European Court has delivered another judgment regarding the value-added tax on unpaid consideration The plaintiff in the underlying […]