Court of Justice (Tenth Chamber) 11 April 2019, C-691/17 (PORR Építési Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.)

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European Union · · · Cited by 75 · 11-04-2019

JUDGMENT OF THE COURT (Tenth Chamber) 11 April 2019 ( *1 ) (Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Right to deduct value added tax (VAT) paid as input tax — Article 199(1)(a) — Reverse charge procedure — Undue payment of the tax by the recipient of services to the suppliers on the basis of an invoice drawn up incorrectly

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