A recent European Court of Justice ruling affecting Hungary has answered an important question regarding VAT on advertising services. The judgment in Case C-334/20 was published on 28 November 2021. Essentially, the issue was whether the tax authority can refuse a deduction of VAT on advertising services if they deem that the services are overpriced or that no increase in sales revenues can be shown as a result of using the services.
Source WTS
Latest Posts in "European Union"
- Comments on C-513/24 (Oblastní nemocnice Kolín) – Obligation for the presence of goods in hospital not decisive for VAT deduction
- EPRS Report: Targeting VAT Fraud: How the Reverse Charge Mechanism Protects EU Revenues
- ECJ & General Court VAT Cases decided in 2026
- Comments on ECJ C-515/24: ECJ Upholds Spanish VAT Deduction Ban for Entertainment Expenses at Accession
- ECJ VAT C-513/24 (Oblastní nemocnice Kolín) – Judgment – Regulatory requirement alone insufficient for pro-rata VAT deduction for hospital equipment
