THE EUROPEAN JUDICIAL PRACTICE REGARDING THE VAT DEDUCTION RIGHT AND ITS IMPACT ON THE HUNGARIAN PRACTICE
THE EUROPEAN JUDICIAL PRACTICE REGARDING THE VAT DEDUCTION RIGHT AND ITS IMPACT ON THE HUNGARIAN PRACTICE
Author(s): ZOLTAN Nagy, Roland ZilahiSubject(s): Law on Economics, EU-Legislation, Commercial Law
Published by: Universitatea Nicolae Titulescu
Keywords: Value added tax; deduction right; European judicial practice; tax fraud; Hungarian VAT.
Summary/Abstract: The purpose of the below study is to compare the European judicial practice with the Hungarian practice in terms of VAT deduction right. In the meantime, the study gave us the opportunity to get to know the complex requirements of VAT deduction right. In addition, we were also able to assess whether the Hungarian VAT Act is in line with the community legislation.
Journal: LESIJ - Lex ET Scientia International Journal
- Issue Year: XXVI/2019
- Issue No: 1
- Page Range: 68-76
- Page Count: 9
- Language: English