- Non-Taxable Activities: Advocate General Kokott determined that the activities conducted by Mr. Határ are not subject to VAT, as they do not constitute independent taxable supplies.
- VAT Refund Process: Mr. Határ, through Határ Diszkont Kft., sells goods to non-EU buyers and refunds the VAT included in the invoices, issuing receipts for these refunds.
- Administration Fee Charged: While Mr. Határ charges a 15% administration fee on the refunded VAT, this fee is classified as a charge for exempt services rather than a taxable supply.
- Hungarian Tax Authorities’ Position: The Hungarian tax authorities argue that there is no exempt supply related to Mr. Határ’s activities, which led to the referral of questions for a preliminary ruling to clarify the tax implications.
- Conclusion on Independent Supplies: The Advocate General’s conclusion emphasizes that the refund administration activities do not qualify as independent supplies for VAT purposes, reinforcing the non-taxable nature of Mr. Határ’s actions.
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