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- Title
Steuerhinterziehung – Beweis – Sorgfaltspflicht des Steuerpflichtigen – Berücksichtigung der Verletzung nationaler Vorschriften über die Erbringung der fraglichen Dienstleistungen.
- Abstract
The article discusses a legal case that involves the interpretation of value added tax (VAT) rules and their alignment with fundamental legal principles. It centers on a VAT dispute from 2009 to 2013. It questions revolve around whether tax authorities can deny VAT deductions based on service-related violations, the extent of a taxpayer's duty to monitor these violations, and whether they can disregard national laws to establish fraud.
- Subjects
HUNGARY; TAX administration &; procedure; TAX evasion; HUNGARIAN forint; FRAUD; FINES (Penalties); COURT of Justice of the European Union; TAX courts; TAX deductions; TAX penalties
- Publication
Umsatzsteuer-Rundschau, 2023, Vol 72, Issue 12, p485
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2023-721207