Court of Justice (Seventh Chamber) 16 May 2013, C‑191/12 (Alakor Gabonatermelő és Forgalmazó Kft. v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága.)

JUDGMENT OF THE COURT (Seventh Chamber) 16 May 2013 ( *1 ) ‛Non-repayment of the entirety of value added tax unduly paid — National legislation precluding repayment of VAT because it has been passed on to a third party — Compensation in the form of aid covering a fraction of the non-deductible VAT — Unjust enrichment’ In Case C-191/12, REQUEST for a preliminary ruling under Article 267 TFEU from