Court of Justice 17 May 2018, 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)

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