Opinion of the Advocate General — ECLI:EU:C:2017:895
Date: 2017-11-23
Language of the case: Hungarian
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Hungary

Summary — Judgment of the Court (Fifth Chamber), 17 May 2018 Harmonisation of fiscal legislation — Common system of value added tax — Special scheme for small enterprises — Exemption scheme — Right for the taxable person to opt for the application of the scheme — National legislation making the benefit of that scheme conditional upon the taxable person exercising that right at the same time as he submits his declaration of commencement of activity — Whether permissible — Taxable person fulfilling the material conditions for the application of the exemption — Irrelevant (Council Directive 2006/112, Title XII, Chapter 1, Section 2) EU law must be interpreted as not precluding national legislation which excludes a special value added tax taxation scheme providing for an exemption for small enterprises — that scheme having been adopted in accordance with the provisions of Section 2 of Chapter I of Title XII of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax — from being applied to a taxable person who fulfils all the material conditions but did not exercise the right to opt for the application of that scheme at the same time as he declared the commencement of his economic activities to the tax authority. (see para. 55 and operative part)