Rättskällor med officiella primärkällor

Utskrivet ·

Skip to main content
Skip to the answer
ExploreWorldAIExploreWorldAI

Back to the decisions

Court of Justice of the European Union · Order

C‑444/12Hardimpex Kft, in liquidation v Nemzeti Adó- és Vámhivatal Kiemelt Ügyek és Adózók Adó Főigazgatósága

Decided
2013-05-16
ECLI
ECLI:EU:C:2013:318
CELEX
62012CO0444
Finality
Final, the decision cannot be appealed

The court's own keywords

Taxation — VAT — Directive 2006/112/EC — Principle of fiscal neutrality — Right to deduction — Refusal — Suspicious transactions — Fraud committed at an earlier point — Burden of proof.

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.

    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

    Model cardAudit