- ECJ made a decision on a Hungarian VAT refund claim on May 16, 2024
- A Slovak company purchased goods and services in Hungary and submitted a foreign VAT refund claim
- Hungarian tax authorities requested documents, but the company did not respond, leading to dismissal of the claim
- The company appealed, but Hungarian tax authorities denied the appeal
- The case was referred to the ECJ with questions about Hungarian rules on VAT refunds
- ECJ ruled that Hungarian legislation preventing additional evidence at the complaint stage is contrary to EU law
- The one-month deadline for providing documents should not be considered a limitation period
- The ECJ found that Hungarian legislation dismissing a VAT refund procedure for lack of information is also contrary to EU law.
Source: ceelegalmatters.com
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.
