The ECJ published an advocate general opinion in Case No. 596/20 on February 10, clarifying Hungarian VAT determination rules for cross-border IT services. Both the Hungarian and Portuguese tax authorities claim VAT is payable on IT support services in their respective member states. The Hungarian tax authorities seems to imply an intention of abuse. Unusual, as the service user, whether in Hungary or Portugal, would seem to be entitled to VAT recovery.
Source: GVC
Latest Posts in "European Union"
- EU Commission Amends Union Customs Code Implementing Act — Simplification of Non-Preferential Origin Rules
- Comment on T-444/25: VAT Group Exemption Depends on the Actual Service Provider
- Comments on ECJ T-184/25: Post-Securitisation Credit Management Is Taxable
- Roadtrip through ECJ Cases – Focus on the Exemption for Intra-Community supplies of goods (Art. 138)
- ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC
