European Court of Justice Issues Preliminary Ruling Hungarian Input VAT Deduction Rights on Intra-Community Acquisitions

The European Court of Justice (ECJ) March 12 issued a preliminary ruling for Case No. C-521/24, on Hungarian input VAT deduction rights on intra-Community acquisitions of goods. The taxpayer, Aptiv Services Hungary, was denied input VAT deductions claimed in 2021 on 2016 and 2018 intra-Community purchases for which the supplier provided invoices in 2021. The Hungarian tax authorities determined that the deductions were only possible by corrected returns, but that the correction period had expired for some of the purchases. Upon request for a preliminary ruling, the ECJ held that EU Directive 2006/112/EC on the common system of VAT, as ...