Advocate General Szpunar concludes that Hungary’s disregard of additional information provided during an objection procedure for a VAT refund application is contrary to EU law, regardless of whether the information could have been provided earlier. This is only acceptable if Hungarian law provides effective legal remedies in case the proceedings are terminated.
Source Taxlive
See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE