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Case C-596/20: Judgment of the Court (Tenth Chamber) of 16 June 2022 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — DuoDecad Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 2, 24 et 43 — Place of supply of services — Technical support services provided to a company established in another Member State — Abuse of rights — Assessment of the facts — Lack of jurisdiction)
ECLI:EU:UNKNOWN:62020CA0596
62020CA0596
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8.8.2022
Official Journal of the European Union
C 303/4
(Case C-596/20) (1)
(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Articles 2, 24 et 43 - Place of supply of services - Technical support services provided to a company established in another Member State - Abuse of rights - Assessment of the facts - Lack of jurisdiction)
(2022/C 303/05)
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: DuoDecad Kft.
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Operative part of the judgment
The Court of Justice of the European Union has no jurisdiction to answer the questions referred by the Fővárosi Törvényszék (Budapest High Court, Hungary), made by decision of 28 September 2020.
(1) OJ C 35, 1.2.2021.