Comments on ECJ C-519/22: AG Kokott’s Opinion on VAT Guarantee and Charter of Fundamental Rights

Advocate General Kokott of the ECJ issued her opinion on December 14, 2023, in the case of MAX7 Design Kft. v. Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Case C-519/22). The case concerns the cancellation of a VAT identification number due to the failure to provide a tax guarantee, and whether it aligns with the freedom to conduct a business as outlined in the VAT Directive (2006/112) and the Charter of Fundamental Rights of the European Union.

Source GVC

See also:

• C-519/22 (MAX7 Design) – AG Opinion – Tax guarantee imposed on a company of which one of its executive officers was a member or executive of another legal person with an outstanding tax debt

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