Summary 10 posts
The Court of Justice of the European Union has already ruled in favour of Hungarian taxpayers on several occasions in relation to VAT. At the end of 2024, a favourable decision was made for pharmaceutical manufacturers and distributors, significantly affecting the VAT base. According to the decision, they may reduce their VAT base by the amount of the sector-specific surtax imposed on them.
Read moreThe 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.
Read moreFacts 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.
Read moreCase 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.
Read moreCase C‑276/09 of Everything Everywhere Ltd. Facts UK-seated telecommunication company Everything Everywhere provides mobile telephone services.
Read moreCase 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.
Read moreRLRE 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.
Read moreTalacre Beach Caravan Sales Ltd. („Talacre”) case (Case C-251/05) Facts Talacre, which is headquartered in the United Kingdom, sold fitted caravans.
Read moreLevob case (Case C-41/04) Facts Levob Verzekeringen BV („Levob”),which is headquartered in the Netherlands, operates an insurance business.
Read moreCPP 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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