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Document 62009CN0392

Case C-392/09: Reference for a preliminary ruling from the Baranya Megyei Bíróság (Hungary) lodged on 5 October 2009 — Uszodaépítő Kft. v APEH Központi Hivatal Hatósági Főosztály

OJ C 11, 16.1.2010, p. 13–14 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

16.1.2010   

EN

Official Journal of the European Union

C 11/13

Reference for a preliminary ruling from the Baranya Megyei Bíróság (Hungary) lodged on 5 October 2009 — Uszodaépítő Kft. v APEH Központi Hivatal Hatósági Főosztály

(Case C-392/09)

2010/C 11/23

Language of the case: Hungarian

Referring court

Baranya Megyei Bíróság

Parties to the main proceedings

Applicant: Uszodaépítő Kft.

Defendant: APEH Központi Hivatal Hatósági Főosztály

Questions referred

1.

Is a provision of a law of a Member State, which entered into force on 1 January 2008, after the right to deduct had arisen, and which, for the purposes of the deduction of VAT paid and declared in relation to supplies of goods or services made in the 2007 financial year, requires the amendment of the content of invoices and the submission of a supplementary declaration, compatible with Articles 17 and 20 of the Sixth Directive? (1)

2.

Is the measure laid down by Paragraph 269(1) of the new VAT Law, according to which, if the requirements set out in the previous question are complied with, rights and obligations must be determined and applied in accordance with the provisions of that Law, even where they arose before the entry into force thereof, within the limitation period, compatible with the general principles of Community law, and, in particular, is it objectively justifiable, reasonable, proportionate and consistent with the principle of legal certainty?

(1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment OJ 1997 L 145, p. 1.

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