European Court of Justice Issues Advocate General Opinion on Hungarian VAT Rules

The European Court of Justice (ECJ) Dec. 14 issued an advocate general opinion for Case No. C-746/22, on Hungarian VAT rules. The taxpayer, a Slovak company, provided the assembly and installation services at a power plant in Hungary, for which the taxpayer purchased various goods and used services in Hungary. The taxpayer appealed the discontinuation of the proceeding for a failure to submit additional information relating to a VAT refund application within the time specified by the tax authority. Upon a request for a preliminary ruling, the advocate general opined that: 1) the failure to provide the additional information within ...