CELEX: 62021CN0188
Language: en
Date: 2021-03-25 00:00:00
Title: Case C-188/21: Request for a preliminary ruling from the Kúria (Hungary) lodged on 25 March 2021 — Megatherm-Csillaghegy Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

14.6.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 228/23
            
         
      Request for a preliminary ruling from the Kúria (Hungary) lodged on 25 March 2021 — Megatherm-Csillaghegy Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
      (Case C-188/21)
      (2021/C 228/30)
      Language of the case: Hungarian
      
         Referring court
      
      Kúria
      
         Parties to the main proceedings
      
      
         Applicant: Megatherm-Csillaghegy Kft.
      
         Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
      
         Questions referred
      
      
                  1.
               
               
                  Must the principle of the neutrality of value added tax, as well as recital 30 and Articles 63, 167, 168, 178 to 180, 182 and 273 of the VAT Directive, (1) be interpreted as meaning that they preclude the last sentence of Article 137(3) of az általános forgalmi adóról szóló 2007. évi CXXVII. törvény (Law CXXVII of 2007 on Value Added Tax), in the version in force between 1 January 2015 and 31 December 2017, whereby, ‘even in the case where the tax authority revokes the taxable person’s tax identification number without having suspended it, the taxable person shall lose his or her right to deduct tax on the date on which the decision revoking that number becomes final’, and Article 137 thereof, in the version in force between 1 January 2018 and 26 November 2020, whereby, ‘if the national tax and customs authority revokes the taxable person’s tax identification number, the taxable person shall lose the right to deduct tax on the date on which the decision revoking that number becomes final’?
               
            
                  2.
               
               
                  Must Article 273 of the VAT Directive be interpreted as meaning that loss of the right to deduct tax as a mandatory legal consequence goes (disproportionately) beyond what is necessary in order to attain the objective of collecting tax and combating tax evasion?
               
            
         (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).