Court of Justice of the European Union · Judgment

C-596/20DuoDecad Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Decided: 2022-06-16
ECLI: ECLI:EU:C:2022:474
CELEX: 62020CJ0596
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 2, 24 and 43 – Place of supply of services – Technical support services provided to a company established in another Member State – Abuse of rights – Assessment of the facts – Lack of jurisdiction.

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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