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Case C-482/21, Euler Hermes: Judgment of the Court (Eighth Chamber) of 9 February 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — Euler Hermes SA Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 90 — Taxable amount — Reduction — Insurer paying compensation to policyholders for unpaid debts, including VAT — National legislation denying that insurer, as legal successor, the reduction of the taxable amount — Principle of fiscal neutrality — Principle of effectiveness)
ECLI:EU:UNKNOWN:62021CA0482
62021CA0482
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27.3.2023
Official Journal of the European Union
C 112/4
(Case C-482/21, (<span class="oj-super oj-note-tag">1</span>) Euler Hermes)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 90 - Taxable amount - Reduction - Insurer paying compensation to policyholders for unpaid debts, including VAT - National legislation denying that insurer, as legal successor, the reduction of the taxable amount - Principle of fiscal neutrality - Principle of effectiveness)
(2023/C 112/05)
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: Euler Hermes SA Magyarországi Fióktelepe
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Operative part of the judgment
Article 90(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010, and the principle of fiscal neutrality
must be interpreted as not precluding legislation of a Member State under which the reduction of the taxable amount in the event of non-payment, provided for in that provision, is not applied to an insurer who, under a contract for the insurance of trade debts, pays the insured person, by way of compensation following non-payment of a debt, part of the taxable amount of the taxable transaction at issue including value added tax, even though, pursuant to that contract, that part of the debt together with all associated rights have been assigned to that insurer.
Language of the case: Hungarian
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(<span class="oj-super">1</span>) OJ C 471, 22.11.2021.