Hungary Hungary VAT country guide 25 May 2022134 views1 min read VAT compliance and reporting rules in Hungary Source: vatcalc.com Reporting / Compliance Flashback on ECJ Cases – C-283/06 & C-312/06 (KÖGÁZ and Others) – EU Directive allows the enforcement of a tax levy with characteristics such as those of a local business tax Flashback on ECJ Cases – C-191/12 (Alakor Gabonatermelő és Forgalmazó) – Principle of repayment of taxes in breach of the rules of EU law does not preclude that State from refusing to repay part of the VAT