CELEX: 62019CA0258
Language: en
Date: 2020-04-30 00:00:00
Title: Case C-258/19: Judgment of the Court (Tenth Chamber) of 30 April 2020 (request for a preliminary ruling from the Kúria — Hungary) — EUROVIA Ipari, Kereskedelmi, Szállítmányozási és Idegenforgalmi Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Common system of value added tax — Directive 77/388/EEC — First and third subparagraphs of Article 10(2), Article 17(1) and first subparagraph of Article 18(2) — Directive 2006/112/EC — Article 63, Article 64(1), subparagraphs (a) to (c) of the first paragraph of Article 66, Article 167 and the first paragraph of Article 179 — Services supplied before Hungary acceded to the European Union — Exact price of that supply determined after accession — Invoice relating to that supply issued and paid after accession — Refusal on the grounds of limitation of the right of deduction based on that invoice — Jurisdiction of the Court)

20.7.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 240/23
            
         
      Judgment of the Court (Tenth Chamber) of 30 April 2020 (request for a preliminary ruling from the Kúria — Hungary) — EUROVIA Ipari, Kereskedelmi, Szállítmányozási és Idegenforgalmi Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
      (Case C-258/19) (1)
      
      (Reference for a preliminary ruling - Common system of value added tax - Directive 77/388/EEC - First and third subparagraphs of Article 10(2), Article 17(1) and first subparagraph of Article 18(2) - Directive 2006/112/EC - Article 63, Article 64(1), subparagraphs (a) to (c) of the first paragraph of Article 66, Article 167 and the first paragraph of Article 179 - Services supplied before Hungary acceded to the European Union - Exact price of that supply determined after accession - Invoice relating to that supply issued and paid after accession - Refusal on the grounds of limitation of the right of deduction based on that invoice - Jurisdiction of the Court)
      (2020/C 240/30)
      Language of the case: Hungarian
      
         Referring court
      
      Kúria
      
         Parties to the main proceedings
      
      
         Applicant: EUROVIA Ipari, Kereskedelmi, Szállítmányozási és Idegenforgalmi Kft.
      
         Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
      
         Operative part of the judgment
      
      The Court of Justice of the European Union has no jurisdiction to answer the questions referred by the Kúria (Supreme Court, Hungary).
      
         (1)  OJ C 187, 3.6.2019.