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C-434/17: Judgment of the Court (Tenth Chamber) of 13 February 2019 (request for a preliminary ruling from the Zalaegerszegi Közigazgatási és Munkaügyi Bíróság — Hungary) — Human Operator Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Deduction of VAT — Determination of the taxable person liable for VAT — Retroactive application of a derogating measure — Principle of legal certainty)
ECLI:EU:UNKNOWN:62017CA0434
62017CA0434
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8.4.2019
Official Journal of the European Union
C 131/7
(C-434/17) (*)
(Reference for a preliminary ruling - Harmonisation of fiscal legislation - Common system of value added tax (VAT) - Directive 2006/112/EC - Deduction of VAT - Determination of the taxable person liable for VAT - Retroactive application of a derogating measure - Principle of legal certainty)
(2019/C 131/08)
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: Human Operator Zrt.
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Operative part of the judgment
European Union law precludes national legislation which provides for the application of a measure derogating from Article 193 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2013/43/EU of 22 July 2013, before the EU act authorising that derogation has been notified to the Member State which requested it, despite the fact that that EU act does not mention the date of its entry into force or the date from which it applies, even if that Member State has expressed the wish for that derogation to apply with retroactive effect.
(*)
Language of the case: Hungarian.
* * *