Comments on ECJ C-746/22: VAT Refund Claims – Substantive vs. Formal Requirements

• Recent decision in Case C-746/22 by the Court of Justice of the European Union on assessing VAT refund claims
• Dispute over a Slovak company’s claim for a refund of VAT paid in Hungary
• Hungarian tax authorities requested completion of application within one month
• Applicant did not respond, leading to discontinuation of proceedings
• Applicant appealed and provided requested information and evidence
• Hungarian tax authorities did not take new evidence into account, citing Hungarian law
• Court emphasized importance of neutrality of VAT system
• Refund must be granted if substantive requirements are met, even if formal requirements are not
• Hungarian tax authority’s procedure contravened neutrality principle and principle of effectiveness

Source: pkfapogeo.cz

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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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• Join the Linkedin Group on ECJ VAT Cases, click HERE
• VATupdate.com – Your FREE source of information on ECJ VAT Cases

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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.