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Document 02018D0789-20211011

Consolidated text: Council Implementing Decision (EU) 2018/789 of 25 May 2018 authorising Hungary to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

ELI: http://data.europa.eu/eli/dec_impl/2018/789/2021-10-11

02018D0789 — EN — 11.10.2021 — 001.001


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COUNCIL IMPLEMENTING DECISION (EU) 2018/789

of 25 May 2018

authorising Hungary to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

(OJ L 134 31.5.2018, p. 10)

Amended by:

 

 

Official Journal

  No

page

date

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COUNCIL IMPLEMENTING DECISION (EU) 2021/1775 of 5 October 2021

  L 360

110

11.10.2021




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COUNCIL IMPLEMENTING DECISION (EU) 2018/789

of 25 May 2018

authorising Hungary to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax



Article 1

By way of derogation from Article 193 of Directive 2006/112/EC, Hungary is authorised to provide that the person liable for payment of VAT is the taxable person to whom any of the following supplies are made:

(a) 

the supply of capital goods by a taxable person subject to liquidation or any other proceedings legally establishing its insolvency;

(b) 

the supply of other goods and services with an open market value exceeding HUF 100 000 at the time of supply by a taxable person subject to liquidation or any other proceedings legally establishing its insolvency.

Article 2

This Decision shall take effect on the date of its notification.

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This Decision shall expire on 31 December 2024.

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Article 3

This Decision is addressed to Hungary.

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