CELEX: 62020CB0507
Language: en
Date: 2021-03-03 00:00:00
Title: Case C-507/20: Order of the Court (Sixth Chamber) of 3 March 2021 (request for a preliminary ruling from the Pécsi Törvényszék — Hungary) — FGSZ Földgázszállító Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 90 — Reduction of the taxable amount — Total or partial non-payment of the price — Debt which has become definitively irrecoverable — Limitation period regarding applications for a subsequent reduction in the taxable amount of VAT — Date on which time starts to run)

14.6.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 228/11
            
         
      Order of the Court (Sixth Chamber) of 3 March 2021 (request for a preliminary ruling from the Pécsi Törvényszék — Hungary) — FGSZ Földgázszállító Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
      (Case C-507/20) (1)
      
      (Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 90 - Reduction of the taxable amount - Total or partial non-payment of the price - Debt which has become definitively irrecoverable - Limitation period regarding applications for a subsequent reduction in the taxable amount of VAT - Date on which time starts to run)
      (2021/C 228/13)
      Language of the case: Hungarian
      
         Referring court
      
      Pécsi Törvényszék
      
         Parties to the main proceedings
      
      
         Applicant: FGSZ Földgázszállító Zrt.
      
         Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
      
         Operative part of the order
      
      Article 90 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with the principles of fiscal neutrality and effectiveness, must be interpreted as meaning that, where a Member State lays down a limitation period after which a taxable person, who has a debt which has become definitively irrecoverable, can no longer assert his right to obtain a reduction in the taxable amount, that limitation period must begin to run not from the date of performance of the payment obligation initially provided for, but from the date on which the debt became definitively irrecoverable.
      
         (1)  OJ C 28, 25.1.2021.