Order — ECLI:EU:C:2013:318
Date: 2013-05-16
Language of the case: Hungarian
Court formation: Tenth Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Hungary

Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 3 October 2012 – Hardimpex Kft (in liquidation) v Nemzeti Adó- és Vámhivatal Kiemelt Ügyek és Adózók Adó Főigazgatósága (Case C-444/12) Language of the case: Hungarian Referring court Fővárosi Törvényszék (Budapest Municipal Court) Parties to the main proceedings Applicant: Hardimpex Kft (in liquidation) Defendant: Nemzeti Adó- és Vámhivatal Kiemelt Ügyek és Adózók Adó Főigazgatósága By order of 16 May 2013, the Court of Justice (Tenth Chamber) has ordered as follows: Article 168(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that it precludes a tax authority from refusing a taxable person the right to deduct from the amount of VAT which it owes the amount of VAT paid or to be paid on a supply of goods to it, because an earlier transaction in the chain of supply was irregular under the VAT legislation or because that taxable person can be criticised for having failed to check the origin of the goods featuring in the invoices issued by its supplier, without the tax authority demonstrating to the requisite legal standard that the taxable person knew or should have known of that irregularity?