Court of Justice of the European Union · Judgment

C-397/21HUMDA Magyar Autó-Motorsport Fejlesztési Ügynökség Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Decided: 2022-10-13
ECLI: ECLI:EU:C:2022:790
CELEX: 62021CJ0397
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax – Directive 2006/112/EC – Sales which are not subject to VAT – VAT unduly invoiced and paid – Liquidation of the provider – Refusal by the tax authority to refund to the customer the VAT improperly paid – Principles of effectiveness, tax neutrality and non-discrimination.

Interprets

EUR-Lex The Court

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

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