ECJ - Blog | RSM Hungary

2024.05.21ECJ VAT

Foreign VAT refund - The Court of Justice of the EU comes to the aid of taxpayers

The Court of Justice of the European Union (CJEU) has ruled (C-746/22) that a Hungarian rule which does not allow foreign taxpayers to submit their VAT refund documents even in the second instance procedure is not in line with the EU law. The CJEU found that the Hungarian legislation infringes the principle of VAT neutrality and the principle of effectiveness, as it prohibits taxpayers from providing the additional information requested by the first-tier tax authority in an appeal to the second-tier tax authority.

Dániel Sztankó

2016.05.26ECJ Tax

VAT Exemption in the Insurance Sector

Facts of the ECJ – Aspiro case (C-40/15) - The Polish Aspiro company supplies, in the name and on behalf of an insurance company, on the basis of a contact concluded with that company, comprehensive services for the settlement of insurance claims.

Dániel Sztankó

2015.10.22ECJ Tax

ECJ: From VAT Cases of ECJ – One Transaction or Multiple Transactions in VAT? Part 7

Case C‑44/11 of Deutsche Bank AG Facts German-registered company Deutsche Bank AG supplied services relating to the management of security-based assets (portfolio management) to investors.

Dániel Sztankó

2015.10.08ECJ Tax

ECJ: From VAT Cases of ECJ – One Transaction or Multiple Transactions in VAT? Part 5

Case C‑276/09 of Everything Everywhere Ltd. Facts UK-seated telecommunication company Everything Everywhere provides mobile telephone services.

Dániel Sztankó

2015.10.15ECJ Tax

ECJ: From VAT Cases of ECJ – One Transaction or Multiple Transactions in VAT? Part 6

Case C‑117/11 of Purple Parking Ltd. Facts The UK-registered companies Purple Parking Ltd. and Airparks Services Ltd. provided “off-airport” parking and “off-airport park-and-ride” services.

Dániel Sztankó

2015.09.15ECJ Tax

ECJ: Of ECJ VAT cases – A single transaction or multiple transactions for VAT purposes? Part 4

RLRE Tellmer Property sro („Tellmer”) case (Case C-572/07) Facts Tellmer, which is headquartered in the Czech Republic, is the owner of rented apartment blocks.

Dániel Sztankó

2015.09.08ECJ Tax

ECJ: Of ECJ VAT cases – A single transaction or multiple transactions for VAT purposes? Part 3

Talacre Beach Caravan Sales Ltd. („Talacre”) case (Case C-251/05) Facts Talacre, which is headquartered in the United Kingdom, sold fitted caravans.

Dániel Sztankó

2015.09.01ECJ Tax

ECJ: Of ECJ VAT cases – A single transaction or multiple transactions for VAT purposes? Part 2

Levob case (Case C-41/04) Facts Levob Verzekeringen BV („Levob”),which is headquartered in the Netherlands, operates an insurance business.

Dániel Sztankó

2015.08.25ECJ Tax

ECJ: Of ECJ VAT cases – A single transaction or multiple transactions for VAT purposes?

CPP case (Case C-349/96) Facts Card Protection Plan Ltd. („CPP\"),which is headquartered in the United Kingdom, supplies a service covering the indemnification of cardholders against financial loss in the event of loss or theft of their bank cards and other damages arising on their travels (such as damages related to the finding of lost luggage) under a so-called “Card Protection Plan”.

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