Judgment of the Court (Seventh Chamber) of 13 October 2022.#HUMDA Magyar Autó-Motorsport Fejlesztési Ügynökség Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#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.#Case C-397/21.