Court of Justice 14 December 2023, C-519/22 (Opinion of Advocate General Kokott delivered on 14 December 2023.)

Provisional text OPINION OF ADVOCATE GENERAL KOKOTT of 14 December 2023 (1) Case C‑519/22 MAX7 Design Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Appeals Division of the National Tax and Customs Authority, Hungary) (Request for a preliminary ruling from the Fővárosi Törvényszék (Budapest High Court, Hungary)) (Reference for a preliminary ruling – Common system of value added tax