2023. 10. 16.
Judgement: C‑355/22. – Osteopathie Van Hauwermeiren BV | A national constitutional court also does not have the right to implement a European court decision only partially […]
2023. 10. 16.
Judgement: C‑146/22. – YD | Even in the case of hot chocolate, it is not clear whether supply of goods or supply of services is taking […]
2023. 10. 09.
The vehicle registration tax collected in violation of EU law is also refundable to subsequent buyers. In the underlying case, the Romanian tax authority imposed a […]
2023. 10. 03.
Improperly charged but settled and remitted VAT can be reclaimed directly from the tax authorities if the customer may not reclaim it from the supplier due […]
2023. 09. 28.
National tax authorities may not set out formal requirements to substantiate the VAT-exemption on services connected with importation. Levying withholding tax on the service fee of […]
2023. 09. 13.
Under certain conditions, domestic taxable persons can claim back VAT charged in other EU Member States and currently in six non-EU countries. VAT refund claims for […]
2023. 07. 17.
The municipality of the German resort collected a tourist tax from the guests staying on its territory, from which some spa facilities could be used free […]
2023. 07. 17.
The German art dealer, who opted for margin taxation, also bought works of art from other member states VAT-free according to the main rule. After that, […]
2023. 07. 17.
In the C-615/21. case the EU court examined the Hungarian term of limitation rule. The tax authorities have challenged input VAT deduction of the plaintiff for […]
2023. 07. 14.
It might trigger modification of the law, why the CJEU condemned Hungary in the case of SOLE MiZo Zrt. (C-426/22. case). The subject of the debate […]
2023. 07. 04.
When is simple VAT registration enough, and when does a foreigner have to have a fixed establishment for his sales activities in another country? This was […]
2023. 06. 24.
As discussed in our previous tax newsletter, the United States have sent an official notification to Hungary last summer in which the United States made it […]