European Court of Justice Issues Preliminary Ruling on Hungarian VAT Rules

The European Court of Justice (ECJ) May 16 issued a preliminary ruling for Case No. C-746/22, on Hungarian VAT rules. The taxpayer, a Slovak company that operated in the energy sector, provided assembly and installation services at a power plant in Hungary. The taxpayer submitted an application for an input VAT refund, which was paid on goods and services purchased in Hungary. The first-tier tax authority prohibited the VAT refund, claiming that the taxpayer did not provide the requested information, which the authority claimed was necessary to establish the relevant facts for the VAT refund request. On appeal, the second-tier ...