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Document 62021CN0188
Case C-188/21
C-188/21
Court of Justice
Status: Closed
C-188/21
Court of Justice
Status: Closed
/
DECISION
- Title
- Order of the Court (Seventh Chamber) of 3 June 2022. Megatherm-Csillaghegy Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Kúria. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Procedure for exercising that right – Revocation and subsequent restoration of a taxable person’s tax identification number – Forfeiture of the right to deduct VAT in respect of transactions carried out during the period prior to that revocation – Principle of proportionality. Case C-188/21.
- ECLI identifier
- ECLI:EU:C:2022:444
- Judge-Rapporteur
- Arastey Sahún
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
03/06/2022
CASE BROUGHT
- Title
- Case C-188/21: Request for a preliminary ruling from the Kúria (Hungary) lodged on 25 March 2021 — Megatherm-Csillaghegy Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
14/06/2021