Case C-396/20: Judgment of the Court (Third Chamber) of 21 October 2021 (request for a preliminary ruling from the Kúria — Hungary) — CHEP Equipment Pooling NV v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Detailed rules for the refund of VAT to taxable persons not established in the Member State of refund — Directive 2008/9/EC — Article 20(1) — Request for additional information by the Member State of refund — Details which may be the subject of a request for additional information — Discrepancy between the amount entered on the refund application and the amount appearing on the invoices submitted — Principle of sound administration — Principle of the neutrality of VAT — Limitation period — Consequences for correcting the taxable person’s error)
Date: 2021-10-21
Institutions: Court of Justice
Subjects: EU Member State, VAT, establishment, invoicing, right to justice, tax law, tax rebate, taxpayer








C_2021513EN.01001301.xml










20.12.2021   


EN


Official Journal of the European Union


C 513/13






Judgment of the Court (Third Chamber) of 21 October 2021 (request for a preliminary ruling from the Kúria — Hungary) — CHEP Equipment Pooling NV v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Case C-396/20) (1)

(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Detailed rules for the refund of VAT to taxable persons not established in the Member State of refund - Directive 2008/9/EC - Article 20(1) - Request for additional information by the Member State of refund - Details which may be the subject of a request for additional information - Discrepancy between the amount entered on the refund application and the amount appearing on the invoices submitted - Principle of sound administration - Principle of the neutrality of VAT - Limitation period - Consequences for correcting the taxable person’s error)
(2021/C 513/19)
Language of the case: Hungarian

Referring court

Kúria

Parties to the main proceedings


Applicant: CHEP Equipment Pooling NV

Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Operative part of the judgment

Article 20(1) of Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State, read in the light of the principles of fiscal neutrality and sound administration, must be interpreted as precluding the tax authority of the Member State of refund, where that authority is satisfied, if necessary on the basis of the additional information provided by the taxable person, that the amount of input value added tax actually paid, as set out on the invoice attached to the refund application, is higher than the amount entered in that application, from refunding only that latter amount of value added tax, without first asking the taxable person, promptly and by the means which it deems the most appropriate, to correct the refund application by an application which is to be considered as having been submitted on the date of the initial application.


(1)  OJ C 423, 7.12.2020.