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- Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
- The view taken by the Hungarian tax authorities
- Taking into account the fiscal neutrality of VAT law
- Taking into account the perspective of the supplier of the service
- Taking into account the rules on trading for commission
- A conceivable exception: abusive arrangement by all parties involved
- Interim conclusion
- Explanation of the problem
- First tax assessment not binding in nature
- Divergent interpretation of the rules on the place of supply
- Divergent assessment of the underlying facts