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Case C-274/10: Judgment of the Court (Third Chamber) of 28 July 2011 — European Commission v Republic of Hungary (Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Right to deduct — Procedures for exercise — Article 183 — National legislation allowing the refund of VAT excess only if it exceeds the amount of input tax corresponding to transactions not yet paid for)
- CELEX number:
- 62010CA0274
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 28/07/2011
- Number of pages:
- 1
Judgment of the Court (Third Chamber) of 28 July 2011.
European Commission v Republic of Hungary.
Failure of a Member State to fulfil obligations - Taxation - VAT - Directive 2006/112/EC - Right to deduct - Procedures for exercise - Article 183 - National legislation allowing the refund of VAT excess only if it exceeds the amount of input tax corresponding to transactions not yet paid for.
Case C-274/10.
ECLI identifier: ECLI:EU:C:2011:530
- CELEX number:
- 62010CJ0274
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 28/07/2011
Opinion of Mr Advocate General Bot delivered on 26 May 2011.
European Commission v Republic of Hungary.
Failure of a Member State to fulfil obligations - Taxation - VAT - Directive 2006/112/EC - Right to deduct - Procedures for exercise - Article 183 - National legislation allowing the refund of VAT excess only if it exceeds the amount of input tax corresponding to transactions not yet paid for.
Case C-274/10.
ECLI identifier: ECLI:EU:C:2011:353
- CELEX number:
- 62010CC0274
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 26/05/2011
Case C-274/10: Action brought on 1 June 2010 — European Commission v Republic of Hungary
- CELEX number:
- 62010CN0274
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 01/06/2010
- Number of pages:
- 1
Domain: All, CELEX number: 62010C?0274, Search language: German