Court of Justice of the European Union · Judgment

C-434/17Human Operator Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Decided: 2019-02-13
ECLI: ECLI:EU:C:2019:112
CELEX: 62017CJ0434
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 (VAT) — Directive 2006/112/EC — Deduction of VAT — Determination of the taxable person liable for VAT — Retroactive application of a derogating measure — Principle of legal certainty.

Interprets

EUR-Lex The 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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