CELEX: 62020CN0396
Language: en
Date: 2020-07-30 00:00:00
Title: Case C-396/20: Request for a preliminary ruling from the Kúria (Hungary) lodged on 30 July 2020 — CHEP Equipment Pooling NV v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

7.12.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 423/24
            
         
      Request for a preliminary ruling from the Kúria (Hungary) lodged on 30 July 2020 — CHEP Equipment Pooling NV v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
      (Case C-396/20)
      (2020/C 423/36)
      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
      
         Question referred
      
      Must Article 20(1) of Council Directive 2008/9/EC (1) 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 (Directive 2008/9/EC) be interpreted as meaning that, even where there are clear numerical discrepancies (not involving a proportional deduction) between the refund application and the invoice that are to the disadvantage of the taxable person, the Member State of refund may deem that there is no need to request additional information and that it has received all the relevant information on which to make a decision in respect of the refund?
      
         (1)  OJ 2008 L 44, p. 23.