(Case C-173/18)

Language of the case: Hungarian

Referring court

Parties to the main proceedings

Applicant: FS

Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Question referred

Must EU law be interpreted to the effect that the tax authority may not, when carrying out an ex post inspection, exclude the possibility for a taxable person to opt for the VAT exemption for small businesses?