Case C-427/23, Határ Diszkont: Judgment of the Court (Fourth Chamber) of 1 August 2025 (request for a preliminary ruling from the Szegedi Törvényszék – Hungary) – Határ Diszkont Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 1(2), Article 2(1)(c) and Article 78 – Exemptions on exportation – Article 146(1)(b) – Exempt supply of goods – Service for the administration of VAT refunds to customers not resident in the European Union – Single supply – Distinct and independent supplies – Principal or ancillary supply – Exemptions under Article 135(1)(d) and Article 146(1)(e) – Protection of legitimate expectations – Taxable amount)
Date: 2025-08-01
Institutions: Court of Justice
Subjects: VAT, basis of tax assessment, commercial transaction, foreign national, goods and services, invoicing, supply, tax exemption, tax rebate, traveller








C_202505061EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/5061


29.9.2025






Judgment of the Court (Fourth Chamber) of 1 August 2025 (request for a preliminary ruling from the Szegedi Törvényszék – Hungary) – Határ Diszkont Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága


(Case C-427/23,
                (1)
Határ Diszkont)

(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 1(2), Article 2(1)(c) and Article 78 - Exemptions on exportation - Article 146(1)(b) - Exempt supply of goods - Service for the administration of VAT refunds to customers not resident in the European Union - Single supply - Distinct and independent supplies - Principal or ancillary supply - Exemptions under Article 135(1)(d) and Article 146(1)(e) - Protection of legitimate expectations - Taxable amount)
(C/2025/5061)
Language of the case: Hungarian

Referring court

Szegedi Törvényszék

Parties to the main proceedings


Applicant: Határ Diszkont Kft.

Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Operative part of the judgment







1.


Article 1(2), Article 2(1)(c) and Article 78 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as meaning that an activity of administering refunds of value added tax (VAT) which customers who are not resident in the European Union paid when purchasing goods which they subsequently transport outside the European Union constitutes a supply of services that is distinct from, and independent of, the corresponding exempt supply of goods and must, as such, be subject to VAT. Such a supply of services does not come under the exemption provided for in Article 146(1)(e) of that directive.










2.


Article 135(1)(d) of Directive 2006/112
must be interpreted as meaning that an activity of administering refunds of value added tax (VAT) which customers who are not resident in the European Union paid when purchasing goods which they subsequently transport outside the European Union does not come under the exempt transactions referred to in that provision.










3.


The principle of the protection of legitimate expectations
must be interpreted as not precluding the tax authorities from subsequently making certain supplies of services subject to value added tax (VAT) where those authorities have checked and accepted the taxable person’s VAT returns for several years without challenging the classification of those supplies of services as VAT-exempt supplies and have not informed that taxable person of the change in the national legislation which, in its previous version, expressly stated that those supplies of services were among the activities exempt from VAT. In that context, it is irrelevant that, following a request for an opinion submitted under the applicable national legislation, the taxable person has received an ‘ex-post’ and non-binding response from the tax authorities, to the effect that those supplies of services were to be regarded as expenses incidental to an exempt supply of goods sharing the treatment of the main transaction as regards the VAT exemption scheme.










4.


Articles 73 and 78 of Directive 2006/112
must be interpreted as precluding the practice of the tax authorities of a Member State whereby the amounts invoiced as consideration for a value added tax (VAT) refund administration service, that is, the administration fees, are deemed to be net amounts, not including VAT, where the supplier has considered their supply of services to be exempt and it is manifestly impossible for the supplier subsequently to recover from the purchasers of VAT-exempt goods the amount of VAT claimed by the tax authorities.






(1)  OJ C, C/2023/44.


ELI: http://data.europa.eu/eli/C/2025/5061/oj
ISSN 1977-091X (electronic edition)