CJEU Ruling: Hungary’s VAT Refund Rule Contrary to EU Law for Non-EU Taxable Persons

• CJEU judgment found Hungarian rule for VAT refund claims requiring additional information and documents within one month is against EU law
• Rule applies to taxable persons not established in EU member state of refund
• CJEU decision impacts how VAT refund claims are processed in Hungary and potentially other EU member states

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.