(Case C-188/21 Request for a preliminary ruling from the Kúria (Hungary) lodged on 25March 2021– Megatherm-Csillaghegy Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Fecha: 30-Ene-2015
Request for a preliminary ruling from the Kúria (Hungary) lodged on 25March 2021– Megatherm-Csillaghegy Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Case C-188/21)
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
Must the principle of the neutrality of value added tax, as well as recital30 and Articles63, 167, 168, 178 to 180, 182 and 273 of the VAT Directive,1 be interpreted as meaning that they preclude the last sentence of Article137(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 1January 2015 and 31December 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 Article137 thereof, in the version in force between 1January 2018 and 26November 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’?
Must Article273 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?