Comments on ECJ C-746/22: Time limits for evidence for the refund of VAT to taxable persons not established in the Member State

The European Court’s Judgment in Slovenské Energetické Strojárne (C-746/22) ruled that Hungary’s closure of a taxpayer’s VAT refund claim, due to not meeting the 1-month time limit for providing requested information, breached general principles. The Court emphasized the sacrosanct right of taxable persons to recover VAT, except in cases of fraud or specific EU law blocks. The next Talking Points issue will be on Thursday 30 May due to the May Bank Holiday.

Source KPMG

See also

• C-746/22 (Slovenske Energeticke Strojarne) – Judgment – A one-month period for providing additional information is not considered a limitation period

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