Hungary: Rule requiring submission of information and documents for VAT refund claims held contrary to EU law

A CJEU judgment concerning a rule requiring submission of information for VAT refund claims

Rule requiring submission of information and documents for VAT refund claims

The Court of Justice of the European Union (CJEU) held that the Hungarian rule for value added tax (VAT) refund claims of taxable persons not established in the EU member state of the refund requiring such persons to submit additional information and documents within one month is contrary to EU law.

Read a May 2024 report prepared by the KPMG member firm in Hungary


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