Comments on ECJ C-397/21: Hungary must repay unduly paid VAT to insolvent service provider

The EU Court of Justice rules that Hungary is acting in breach of EU law by refusing to refund the VAT wrongly paid by HUMDA. This applies where recovery of the VAT is impossible or extremely difficult because the service provider is in liquidation.

Source Taxlive

See also

• ECJ C-397/21 (HUMDA) – Judgment – Refund of wrongly charged VAT by the tax authorities if supplier has gone into liquidation

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