Official Journal of the European Union

EN

C series

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C/2025/2692

(C/2025/2692)

Language of the case: Hungarian

Referring court

Parties to the main proceedings

Applicant: G Kft.

Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Question referred

Must Articles 167, 168, 179, 180, 183, 250 and 252 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax (‘the VAT Directive’), together with the principles of tax neutrality, effectiveness and proportionality, be interpreted as permitting national legislation – in this case Paragraph 92(b) of the adóigazgatási rendtartásról szóló 2017. évi CLI. törvény (Law CLI of 2017 regulating the Tax Authority; ‘the Law regulating the Tax Authority’) – and an interpretation and application of that legislation, to the effect that, in relation to a period closed by means an inspection, the correction and refunding of value added tax (‘VAT’) improperly invoiced are only possible if there are new facts and circumstances that the taxable person did not previously have, nor could in good faith have had, at its disposal, or of which the taxable person was not, nor could in good faith have been, aware, even if there was no risk of any loss of tax revenue, because the tax improperly invoiced and which the taxable person is seeking to correct has been paid to the tax authorities?

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(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

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ELI: http://data.europa.eu/eli/C/2025/2692/oj

ISSN 1977-091X (electronic edition)

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