Judgment of the Court (Third Chamber) of 17 December 2015.
WebMindLicenses Kft. v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság.
Reference for a preliminary ruling: Fővárosi Közigazgatási és Munkaügyi Bíróság - Hungary.
Reference for a preliminary ruling - Value added tax - Directive 2006/112/EC - Articles 2, 24, 43, 250 and 273 - Place of supply of electronically supplied services - Artificial fixing of that place by means of an arrangement not reflecting economic reality - Abuse of rights - Regulation (EU) No 904/2010 - Charter of Fundamental Rights of the European Union - Articles 7, 8, 41, 47, 48, 51(1) and 52(1) and (3) - Rights of the defence - Right to be heard - Use by the tax authorities of evidence obtained without the taxable person’s knowledge in the context of a parallel criminal procedure that has not been concluded - Interception of telecommunications and seizure of emails.
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