Comments on ECJ C-746/22: Violation of EU law in Hungarian VAT refund procedure

The European Union’s Court of Justice ruled that Hungary violated EU law by denying a VAT refund due to a delay in providing requested information. The court clarified that the one-month period for providing information is not an expiry period, but if the decision to reject the refund is appealed, the procedure may be terminated if the information is not provided in time.

Source CEE Legal Matters

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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