Court of Justice of the European Union · Judgment

C‑191/12Alakor Gabonatermelő és Forgalmazó Kft. v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága

Decided: 2013-05-16
ECLI: ECLI:EU:C:2013:315
CELEX: 62012CJ0191
Finality: Final, the decision cannot be appealed

The court's own keywords

Non-repayment of the entirety of value added tax unduly paid — National legislation precluding repayment of VAT because it has been passed on to a third party — Compensation in the form of aid covering a fraction of the non-deductible VAT — Unjust enrichment.

Interprets

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

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