Union européenne · cjeu_case
Case C-188/21: Order of the Court (Seventh Chamber) of 3 June 2022 (request for a preliminary ruling from the Kúria — Hungary) — Megatherm-Csillaghegy Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct VAT — Rules governing exercise of that right — Revocation and subsequent reinstatement of a taxable person’s tax identification number — Forfeiture of the right to deduct the VAT relating to transactions carried out during the period preceding that revocation — Principle of proportionality)
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Informations clés
Organisation
Union européenne
Type de document
cjeu_case
Source
Droit de l'UE (EUR-Lex)