C-258/19EUROVIA Ipari, Kereskedelmi, Szállítmányozási és Idegenforgalmi Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

The court's own keywords

Reference for a preliminary ruling – Common system of value added tax – Directive 77/388/EEC – First and third subparagraphs of Article 10(2), Article 17(1) and first subparagraph of Article 18(2) – Directive 2006/112/EC – Article 63, Article 64(1), subparagraphs (a) to (c) of the first paragraph of Article 66, Article 167 and the first paragraph of Article 179 – Services supplied before Hungary acceded to the European Union – Exact remuneration for that supply determined after accession – Invoice relating to that supply issued and paid after accession – Refusal on the grounds of limitation of the right to deduct based on that invoice – Jurisdiction of the Court.

Interprets