CELEX: 62016CA0566
Language: en
Date: 2018-05-17 00:00:00
Title: Case C-566/16: Judgment of the Court (Fifth Chamber) of 17 May 2018 (request for a preliminary ruling from the Nyíregyházi Közigazgatási és Munkaügyi Bíróság — Hungary) — Dávid Vámos v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 282 to 292 — Special scheme for small enterprises — Exemption scheme — Obligation to opt for the application of the special scheme in the reference calendar year)

201806220321970492018/C 240/055662016CJC24020180709EN01ENINFO_JUDICIAL201805174411Case C-566/16: Judgment of the Court (Fifth Chamber) of 17 May 2018 (request for a preliminary ruling from the Nyíregyházi Közigazgatási és Munkaügyi Bíróság — Hungary) — Dávid Vámos v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 282 to 292 — Special scheme for small enterprises — Exemption scheme — Obligation to opt for the application of the special scheme in the reference calendar year)
 ---documentbreak--- C2402018EN410120180517EN00054141Judgment of the Court (Fifth Chamber) of 17 May 2018 (request for a preliminary ruling from the Nyíregyházi Közigazgatási és Munkaügyi Bíróság — Hungary) — Dávid Vámos v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
   (Case C-566/16) (
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      )
   ‛(Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 282 to 292 — Special scheme for small enterprises — Exemption scheme — Obligation to opt for the application of the special scheme in the reference calendar year)’2018/C 240/05Language of the case: Hungarian
      Referring court
   
   Nyíregyházi Közigazgatási és Munkaügyi Bíróság
   
      Parties to the main proceedings
   
   
      Applicant: Dávid Vámos
   
      Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
   
      Operative part of the judgment
   
   EU law must be interpreted as not precluding national legislation which excludes a special value added tax taxation scheme providing for an exemption for small enterprises — that scheme having been adopted in accordance with the provisions of Section 2 of Chapter I of Title XII of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax — from being applied to a taxable person who fulfils all the material conditions but did not exercise the right to opt for the application of that scheme at the same time as he declared the commencement of his economic activities to the tax authority.
   (
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      )	OJ C 104, 3.4.2017.