Court of Justice of the European Union · Order
C-270/24Granulines Invest Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
- Decided
- 2025-02-14
- ECLI
- ECLI:EU:C:2025:106
- CELEX
- 62024CO0270
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168, 178, 220 and 226 – Right to deduct input VAT – Refusal – Fraud – Proof – Recourse to a reseller with the aim of benefitting from a loan scheme – Article 219 and Article 226(7) – Details which must appear on the invoice – Date on which the supply of goods is effected – Correction of the invoice.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act