Request for a preliminary ruling from the Nyíregyházi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 10 November 2016 — Dávid Vámos v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság

(Case C-566/16)

(2017/C 104/35)

Language of the case: Hungarian

Referring court

Nyíregyházi Közigazgatási és Munkaügyi Bíróság

Parties to the main proceedings

Applicant: Dávid Vámos

Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság

Question referred

Is national legislation pursuant to with the tax authority may, when carrying out an ex post tax inspection, preclude the possibility of opting for the personal exemption, on the basis that the taxable person only has that possibility at the time of stating when his taxable activity commences, contrary to EU law?