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Court of Justice of the European Union · Order

C-289/22A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt., 'f.a.', v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Decided
2023-01-09
ECLI
ECLI:EU:C:2023:26
CELEX
62022CO0289
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Article 99 of the Rules of Procedure – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168 and 178 – Right to deduct input VAT – Tax evasion – Proof – Duty of care of the taxable person – Consideration of an infringement of the national provisions governing the supply of services at issue.

Interprets

    EUR-LexThe Court

    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.

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