Court of Justice 19 December 2024, C-427/23 (Opinion of Advocate General Kokott delivered on 19 December 2024.)
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European Union · · · Cited by 1 · 19-12-2024
OPINION OF ADVOCATE GENERAL KOKOTT delivered on 19 December 2024 ( 1 ) Case C‑427/23 Határ Diszkont Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Request for a preliminary ruling from the Szegedi Törvényszék (Szeged High Court, Hungary)) (Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 1(2), Article 2(1)(c) and Article 78 – Refund of
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