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Case C-615/21, Napfény-Toll: Judgment of the Court (Fifth Chamber) of 13 July 2023 (request for a preliminary ruling from the Szegedi Törvényszék — Hungary) — Napfény-Toll Kft v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Value added tax (VAT) — National legislation providing for the possibility of suspending, without any temporal limit, the limitation period for action by the tax authorities in the event of court proceedings — Repeated tax procedures — Regulation No 2988/95 — Scope — Principles of legal certainty and effectiveness of EU law)
ECLI:EU:UNKNOWN:62021CA0615
62021CA0615
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18.9.2023
Official Journal of the European Union
C 329/2
(Case C-615/21, (<span class="oj-super oj-note-tag">1</span>) Napfény-Toll)
(Reference for a preliminary ruling - Value added tax (VAT) - National legislation providing for the possibility of suspending, without any temporal limit, the limitation period for action by the tax authorities in the event of court proceedings - Repeated tax procedures - Regulation No 2988/95 - Scope - Principles of legal certainty and effectiveness of EU law)
(2023/C 329/02)
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: Napfény-Toll Kft
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Operative part of the judgment
The principles of legal certainty and effectiveness of EU law must be interpreted as not precluding legislation of a Member State or the related administrative practice, under which, in relation to value added tax, the limitation period in respect of the right of the tax authorities to assess that tax is suspended for the whole duration of judicial review, regardless of the number of times the administrative tax procedure has had to be repeated following those reviews and with no ceiling on the cumulative duration of the suspensions of that period, including in cases where the court ruling on a decision of the tax authority concerned taken as part of a repeat procedure, following on from an earlier court decision, finds that that tax authority failed to comply with the guidance contained in that court decision.
(<span class="oj-super">1</span>) OJ C 11, 10.1.2022.
Language of the case: Hungarian
ECLI:EU:C:2023:140