This document is an excerpt from the EUR-Lex website
Document 62024CN0262
Case C-262/24, Pegazus Busz: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 12 April 2024 – Pegazus Busz Fuvarozó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Case C-262/24, Pegazus Busz: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 12 April 2024 – Pegazus Busz Fuvarozó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Case C-262/24, Pegazus Busz: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 12 April 2024 – Pegazus Busz Fuvarozó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
OJ C, C/2024/3749, 24.6.2024, ELI: http://data.europa.eu/eli/C/2024/3749/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
Official Journal |
EN C series |
C/2024/3749 |
24.6.2024 |
Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 12 April 2024 – Pegazus Busz Fuvarozó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Case C-262/24, Pegazus Busz)
(C/2024/3749)
Language of the case: Hungarian
Referring court
Fővárosi Törvényszék
Parties to the main proceedings
Applicant: Pegazus Busz Fuvarozó Kft.
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Questions referred
(1) |
Do Article 167, point (a) of the first paragraph of Article 168 and point (a) of the first paragraph of Article 178 of the VAT Directive, (1) as well as the right to a fair trial enshrined as a general principle of law in Article 47 of the Charter of Fundamental Rights of the European Union (‘the Charter’), in conjunction with the fundamental principles of proportionality and legal certainty, preclude the practice of the tax authority whereby:
|
(2) |
In view of the answer to the previous question, are the aforementioned articles of the VAT Directive and, in particular, the principle of legal certainty consistent with the principle established in case-law according to which, where a personal tie can be established between the applicant and the issuers of the invoices that may also affect the implementation of the invoiced economic transaction, it can be concluded, without additional examination of the knowledge of the taxable person, that the latter is aware of the tax avoidance arising from unpaid tax? |
(3) |
Does the overall conduct of the tax authority as described comply with the obligation incumbent upon that authority to prove, to the requisite legal standard, the objective circumstances as regards VAT deduction, or does it constitute an assessment based on assumptions and suppositions, taking into account also the principle established by the Court of Justice according to which rules of evidence laid down in national law may not undermine the effectiveness of EU law? |
(4) |
Do Article 267 TFEU, the principle of the primacy of EU law and the right to an effective remedy and to a fair trial enshrined in Article 47 of the Charter preclude:
|
(5) |
Given the necessary respect for the rights and principles mentioned in the previous question and the obligation to disregard national law that is contrary to EU law, can a court of a Member State, ordered by the court of last instance to initiate new proceedings, deviate in the second proceedings from the guidelines given by the court of last instance – without referring a question for a preliminary ruling – if it deems those guidelines contrary to EU law, or if, following the order to initiate new proceedings, the Court of Justice delivers a decision on the same point of law in a case with similar facts that is contrary to the legal interpretation on which the obligation to initiate new proceedings is based? Or is it only possible to avoid the obligation imposed by the national court of last instance and to implement the subsequent decision of the Court of Justice if the court responsible for initiating new proceedings makes a request for a preliminary ruling in the new proceedings? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
ELI: http://data.europa.eu/eli/C/2024/3749/oj
ISSN 1977-091X (electronic edition)