Order of the Court (Seventh Chamber) of 3 June 2022

Megatherm-Csillaghegy Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Request for a preliminary ruling from the Kúria

Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Procedure for exercising that right – Revocation and subsequent restoration of a taxable person’s tax identification number – Forfeiture of the right to deduct VAT in respect of transactions carried out during the period prior to that revocation – Principle of proportionality

Case C-188/21

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)