This document is an excerpt from the EUR-Lex website
Document 62010CA0274
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)
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)
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)
OJ C 298, 8.10.2011, p. 8–9
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
8.10.2011 |
EN |
Official Journal of the European Union |
C 298/8 |
Judgment of the Court (Third Chamber) of 28 July 2011 — European Commission v Republic of Hungary
(Case C-274/10) (1)
(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)
2011/C 298/14
Language of the case: Hungarian
Parties
Applicant: European Commission (represented by: D. Triantafyllou, B. Simon, and by K. Talabér-Ritz, Agents)
Defendant: Republic of Hungary (represented by: M. Fehér, K. Szíjjártó, G. Koós, Agents, assisted by K. Magony, szakértő)
Re:
Failure of a State to fulfil obligations — Infringement of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — National legislation allowing the refund of VAT excess only if it exceeds the amount of tax corresponding to transactions not yet paid for — Breach of the principle of tax neutrality
Operative part of the judgment
1. |
The Republic of Hungary,
has failed to fulfil its obligations under that directive. |
2. |
Orders the Republic of Hungary to pay the costs. |