Reports of Cases before the Court of Justice and the Court of First Instance V. 2023-01

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2023-01 Reports of Cases before the Court of Justice and the Court of First Instance 1 (2023)

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CVR4A

Reports of Cases

ORDER OF THE COURT (Fifth Chamber)

9 January 2023*

(Reference for a preliminary ruling - Article 99 of the Rules of Procedure - Taxation -
Value added tax (VAT) - Directive 2006/112/EC - Articles 167, 168 and 178 - Right to deduct
input VAT - Fraud - Proof - Duty of care of the taxable person - Consideration of an
infringement of the national provisions governing the supply of services at issue)

In Case C-289/22,

REQUEST for a preliminary ruling under Article 267 TFEU from the F6varosi T6rv nysz k
(Budapest High Court, Hungary), made by decision of 28 February 2022, received at the Court on
3 May 2022, in the proceedings

A.T.S. 2003 Vagyonvedelmi 6s Szolgaltat6 Zrt., 'f.a.', in liquidation,

v

Nemzeti Ad6- 6s Vamhivatal Fellebbviteli Igazgat6siga,

THE COURT (Fifth Chamber),

composed of E. Regan, President of the Chamber, D. Gratsias, M. Ilesid, I. Jarukaitis (Rapporteur)
and Z. Csehi, Judges,

Advocate General: P. Pikamue,

Registrar: A. Calot Escobar,

having decided, after hearing the Advocate General, to rule by reasoned order, pursuant to
Article 99 of the Rules of Procedure of the Court of Justice,

makes the following

* Language of the case: Hungarian.

ECLI:EU:C:2023:261

1