Case T-363/25, UNIX: Order of the General Court (Chamber giving preliminary rulings) of 30 October 2025 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – UNIX Autó és Autóalkatrészkereskedelmi Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling – Article 226 of the Rules of Procedure of the General Court – Question the answer to which may be clearly deduced from the Court’s existing case-law – Taxation – Common system of VAT – Directive 2006/112/EC – Article 168(a) and Article 178(a) – Right to deduct input VAT – Refusal – Tax evasion – Transaction not having taken place between the parties shown on the invoice – No loss to the State budget)
Date: 2025-10-30
Institutions: General Court
Subjects: VAT, goods, invoicing, tax evasion, tax law, tax relief, taxpayer








C_202600172EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2026/172


12.1.2026






Order of the General Court (Chamber giving preliminary rulings) of 30 October 2025 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – UNIX Autó és Autóalkatrészkereskedelmi Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága


(Case T-363/25,
                (1)
UNIX)

(Reference for a preliminary ruling - Article 226 of the Rules of Procedure of the General Court - Question the answer to which may be clearly deduced from the Court’s existing case-law - Taxation - Common system of VAT - Directive 2006/112/EC - Article 168(a) and Article 178(a) - Right to deduct input VAT - Refusal - Tax evasion - Transaction not having taken place between the parties shown on the invoice - No loss to the State budget)
(C/2026/172)
Language of the case: Hungarian

Referring court

Fővárosi Törvényszék

Parties to the main proceedings


Applicant: UNIX Autó és Autóalkatrészkereskedelmi Kft.

Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Operative part of the order

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010, read in conjunction with the principles of fiscal neutrality and effectiveness,
must be interpreted as precluding a national practice by which the tax authorities refuse a taxable person the right to deduct input value added tax (VAT) relating to the acquisition of a good, on the ground that (i) the invoice lacks credibility, given that the economic transaction that is the subject of that invoice did not take place between the parties shown on the invoice, and (ii) the taxable person has thus obtained a financial advantage,






—


even though the transaction in question did in fact take place, the taxable person was supplied with that good and used it for the purposes of its own taxed transactions, that supply was the subject of an invoice, and










—


the State budget sustained no loss because all of the members of the invoice chain fulfilled their obligations to declare and pay VAT.




In order to provide a basis for such a refusal of the right to deduct VAT, the tax authorities must establish to the requisite legal standard that the taxable person actively participated in VAT evasion or that that taxable person knew or should have known that the issuer of the invoice had engaged in such evasion.


(1)  Date lodged: 13.5.2025.


ELI: http://data.europa.eu/eli/C/2026/172/oj
ISSN 1977-091X (electronic edition)