Judgment of the Court (Third Chamber) of 28 July 2011.

European Commission v Republic of Hungary.

Failure of a Member State to fulfil obligations - Taxation - VAT - Directive 2006/112/EC - Right to deduct - Procedures for exercise - Article 183 - National legislation allowing the refund of VAT excess only if it exceeds the amount of input tax corresponding to transactions not yet paid for.

Case C-274/10.

Reports of Cases

2011 I-07289